RoRo Traffic

RoRo Mode of Transport

A new mode of transport is applicable on the Customs Declaration Service (CDS): Mode ‘6’ for Roll on Roll off modes of transport (RoRo) movements.

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 7/4 DE 5/23	All	All	All

Declaration completion requirements

Data Element 5/23 – Location of goods

The RoRo mode of transport should only be used for a RoRo movement at a valid location. Each Goods Location is classified as either: ‘Ro-Ro only’; ‘Mixed’ (ie, both Ro-Ro and non-Ro-Ro traffic), or; ‘non-Ro-Ro only’. Locations that are RoRo only or RoRo mixed are shown below.

Data Element 7/4 – Mode of Transport at the border

Mode of transport ‘6’ is intended for use when goods are sent to/from the UK via what is traditionally understood to be, a ‘Roll-on, Roll-off’ ferry movement, via specific locations designated as ‘RoRo Ports’.

General Notes

Where a declaration is made to the Customs Declaration Service (CDS) for a RoRo movement via a route operating the pre-lodgement model this should be pre-lodged before the goods reach the port/location of departure.

Summary of MoT changes

Current values and meanings of the mode of transport codes are as documented in the current version of Volume 3 of the CDS Tariff and should now include Mode 6 as below:

1 – Seaport

2 – Rail transport

3 – Road transport

4 – Air transport

5 – Postal consignment

6 – RoRo

7 – Fixed Transport installations

8 – Inland waterway transport

9 – Own propulsion

Goods Vehicle Movement Service (GVMS): Description of the service

The UK will operate a service called Goods Vehicle Movement Service (GVMS) for which movements of goods, at locations and on routes that have chosen to adopt the pre-lodgement model, will be registered and recorded at import and export.

GVMS will operate for Transit movements and movements between GB and Northern Ireland (NI) from 1 January 2021.

A unique reference number (a Goods Movement Record (GMR)) for each goods vehicle movement through the border will be created and issued by GVMS.

Further information on GVMS will be provided on GOV.UK.

GVMS: Declaration completion changes

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 1/2 DE 2/2 DE 5/23 Appendix 4	All		All

Declaration completion requirements: Import and Export

Where a declaration is made and the movement was entered on GVMS, the completion rules below must be followed:

Data Element 1/2 – Additional Declaration Type

Additional Declaration Types applicable to:

Imports: D, E, F

Exports: A, B, C, D *, E *, F*

*Note: A pre-lodged export declaration is required for the limited circumstances where export declarations are required for NI-GB movements unless the declarant has CSE authorisation.

Data Element 2/2 – Additional Information

Import and Export:

Enter code: ‘RRS01’ followed by the EORI number of the haulier responsible for registering the movement on GVMS. If the EORI number of the haulier responsible for registering the movement on GVMS is not known, enter the name of the haulier instead.

Note: This must be entered at header level.

Data Element 5/23 – Goods Location Code

Must be a GVMS location

Changes to Appendix 4

The following Additional Information (AI) statement is now inserted in the Appendix:

AI Statement Code to be declared	Description and Usage of Code	Details to be entered on the declaration or clearance request	I/E/B
RRS01	Where a declaration is made and the movement of the goods was entered on GVMS and/or the goods are being moved via a GMVS location. Note: This must be entered at header level	Enter the EORI number of the haulier responsible for registering the movement on GVMS. If the EORI number of the haulier responsible for registering the movement on GVMS is not known, enter the name of the haulier instead. If the goods are merely moving via a GVMS location and GVMS was not used for the movement, do not enter any statement	B

GVMS/RoRo: Goods Location Codes

The locations codes for which goods movements must be notified on GVMS are as follows:

Location	Existing CDS location code	New GVMS location code
Belfast	GBAUBELBELBEL	GBAUBELBELGVM
Larne	GBAULARBELLAR	GBAULARBELGVM
Warrenpoint	GBAUWPTWPTWPT	GBAUWPTWPTGVM

At-Risk/Not-At-Risk-Goods

The Northern Ireland Protocol (NIP) maintains regulatory standards on the island of Ireland, that means licensing requirements, restricted and prohibited goods etc remain as they are today.

For the purposes of customs duty requirements all goods will be declared ‘at risk’ or not ‘at risk’ of entering the EU market.

For imports from GB, EU customs duty will be applied to ‘at risk’ goods and no customs duty will apply if the goods are not ‘at risk’.

For imports from the Rest of the World (RoW), EU customs duty will be applied to ‘at risk’ goods and UK customs duty will apply if the goods are not ‘at risk’.

Traders will be able to declare their goods are not ‘at risk’ using AI statements. The Co-Chairs of the Joint Committee have reached an agreement in principle on the determination of goods not ‘at risk’. Further guidance on this will be published shortly.

Accessing the EU Tariff for EU duty rates and measures on At-risk goods

The EU Tariff (Volume 2) is available online.

Declaring your goods are not ‘at risk’

Where the conditions for doing so are met traders will be able to declare their goods are not ‘at risk’. Further details of the relevant criteria will be published in due course.

Declaration completion requirements

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 2/2 Appendix 4	All	All	GB

Data Element 2/2 – Additional Information

The AI statement ‘NIREM’ is used to declare goods are not ‘at risk’.

Changes to Appendix 4

The following AI statement is now inserted in the Appendix:

AI Statement Code to be declared	Description and Usage of Code	Details to be entered on the declaration or clearance request	I/E/B
NIREM	To be used by traders to declare their goods are not at risk. Further detail on usage will be published shortly. See Volume 3 part 1 for the full conditions and restrictions on this AI statement.	No details are required to be entered against this AI statement	I

Duty Reliefs

All reliefs applicable today, continue to apply in NI. Details of any changes or additions will be provided in due course.

Personal Property Relief

The Northern Ireland Personal Property Relief (NIPPR) is a specific relief cited within the Protocol which goes above and beyond the UCC which is applicable for the GB-NI route. Article 5.1. states, ‘No duties shall be payable by, as relief shall be granted to, residents of the United Kingdom for personal property brought into Northern Ireland from another part of the United Kingdom’.

Low Value Consignment Relief

Low Value Consignment Relief (LVCR) is no longer applicable in the UK. Additional Procedure Codes that provide relief of VAT on goods with a value up to £15 should not be used from 1 January 2021 onwards.

NIP Tax Types

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 4/3 Appendix 8	Various	Various	All

Declaration completion requirements

Data Element 4/3 – Tax types

If the goods are determined to be at risk of moving into the EU the duty rates and measures applicable under the EU (Common External) Tariff are due and the new codes detailed in Appendix 8 must be used.

Changes to Appendix 8

The code specific to the type of tax due must be entered in DE 4/3 from the table detailed below.

NIP Tax Code	Tax Type	UK equivalent code
A50	Customs Duty	A00
A70	Additional duties	A20
A80	Definitive anti-dumping duties (ADD)	A30
A85	Provisional anti-dumping duties (ADD)	A35
A90	Definitive countervailing duties	A40
A95	Provisional countervailing duties	A45
B05*	VAT on additional duties	B00*

*Please note – VAT tax type B05 covers the VAT due on the EU customs duties (VAT on A50, A80, etc). ‘At risk’ items will have both B00 (VAT on the goods item) and B05 (VAT on the EU/NIP duties) calculated and returned to the trader. Both tax types must therefore be declared for ‘At-Risk’ goods.

If the goods are not considered to be ‘At Risk’ and the UK (Global) Tariff is applicable the current tax type codes should be used – see table below

UK code	Tax Type
A00	Customs Duty
A20	Additional duties
A30	Definitive anti-dumping duties (ADD)
A35	Provisional anti-dumping duties (ADD)
A40	Definitive countervailing duties
A45	Provisional countervailing duties
B00	Import VAT

Country Codes

Impact of change

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE’s: 3/1; 3/15; 3/17; 3/19; 3/24; 3/26; 3/31; 4/1; 5/8; 5/14; 5/15; 5/16; 5/18; 5/21; 5/23; 7/15	All	All	GB

There are no changes to the country codes used in CDS:

Unlike other systems, XI prefixes and country codes will not be used in CDS immediately after the transition period. Traders will be notified of any changes to CDS will be published well in advance of any changes.

For the purposes of an import or export declaration, GB is represented by the country code ‘GB’

For the purposes of an import or export declaration, NI is represented by the country code ‘GB’

This means, for example, that ‘GB’ may be entered as the country of destination (DE 5/8), the country of dispatch (DE 5/14) and the country of origin (DE 5/15) on a declaration.

Isle of Man

The Isle of Man country code is currently dealt with using a ‘GB’ country code in place of ‘IM’ in CDS.

Standard Additional Information Statements

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 2/2 Appendix 4	All	All	Various

The NIP requires the use of new Additional Information (AI) Statements in Data Element 2/2 specific to the type of movement involved.

RoW to NI movements

RoW to NI movements includes goods moving from GB that do not have UK domestic status, either by their origin or release to free circulation, for example goods in transit through GB or goods in duty suspension under customs warehousing arrangements. Please note – Movements from UK Special Fiscal Territories (Jersey and Guernsey) are also required to use the Additional Information Statement appropriate to this process.

Declaration completion requirements

Data Element 2/2 – Additional Information

Enter the following AI statement for each relevant goods item:

Coverage	AI statement code	Details to be declared
RoW imports into NI (including goods sent from GB not in free circulation and home use), and; Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	N/A

GB to NI movements

For goods that have the status of UK domestic goods, including those that have gained the status of UK domestic goods following completion of the free-circulation procedure in GB with all duties and taxes paid. Please note – Movements from UK Special Fiscal Territories (Jersey and Guernsey) should not be declared with this Additional Information statement – see RoW to NI movements.

Declaration completion requirements

Data Element 2/2 – Additional Information

Enter the following AI statement for every goods item on the declaration*:

Coverage	AI statement code	Details to be declared
GB movements into NI (where goods have UK Domestic goods status) – Excluding movements to NI from UK Special Fiscal Territories	NIDOM	N/A

*Note: If NIDOM is not included on all items the declaration will be rejected. A declaration cannot therefore be made for goods items that have different statuses (for example, RoW goods and UK goods cannot be entered as separate goods items on the same declaration).

NI to RoW movements

Exports from NI to the RoW.

Declaration completion requirements

Data Element 2/2 – Additional Information (DE 2/2)

Enter the following AI statement for every goods item on the declaration:

Coverage	AI statement code	Details to be declared
NI exports to the RoW and NI movements to GB and Goods that are the subject of an indirect export	NIEXP	N/A

NI to GB movements

For movements from NI to GB where the goods are; subject to licensing requirements, being declared to the Special Procedure arrangements, for example Inward Processing, or are the subject of an indirect export via GB.

Declaration completion requirements

Data Element 2/2 – Additional Information (DE 2/2)

Enter the following AI statement for every goods item on the declaration:

Coverage	AI statement code	Details to be declared
NI exports to the RoW and NI movements to GB and Goods that are the subject of an indirect export	NIEXP	N/A

GVMS Locations

Please note that where goods are moved via the locations shown in the GVMS goods location code table in the section above, AI statement ‘RRS01’ will be required on all declarations made to CDS at header level.

Declaration completion requirements

Data Element 2/2 – Additional Information (DE 2/2)

Enter the following AI statement at header level on the declaration:

Coverage	AI statement code	Details to be declared
Goods moving via a GVMS location	RRS01	Enter the EORI number of the haulier responsible for registering the movement on GVMS. If the EORI number of the haulier responsible for registering the movement on GVMS is not known, enter the name of the haulier instead.

See the section on GVMS for further details on this process.

Changes to Appendix 4

The following standard AI statements are now inserted in the Appendix:

AI Statement Code to be declared	Description and Usage of Code	Details to be entered on the declaration or clearance request	I/E/B
NIIMP	RoW imports into NI (including goods sent from GB not in free circulation and home use)	No details are required to be entered against this AI statement	I
NIDOM	GB movements into NI (where goods have UK Domestic goods status)	No details are required to be entered against this AI statement	I
NIEXP	NI exports to the RoW and; NI movements to GB and; Goods that are the subject of an indirect export	No details are required to be entered against this AI statement	E
RRS01	Where a declaration is made and the movement of the goods was entered on GVMS Note: This must be entered at header level	Enter the EORI number of the haulier responsible for registering the movement on GVMS. If the EORI number of the haulier responsible for registering the movement on GVMS is not known, enter the name of the haulier instead	B

Claiming customs duty waivers (subsidies)

Customs duty waivers (subsidies) can be claimed via a customs declaration when EU duty rates are charged against ‘at-risk’ goods for GB-NI only. Please note that customs duty waivers cannot currently be claimed post-clearance or for RoW–NI movements. They also currently cannot be claimed by traders operating in the primary agricultural and/or fishery and aquaculture sector.

Traders will be able to use the AI statement ‘NIAID’ in Data Element 2/2 – Additional Information when they wish to and are eligible to claim a customs duty waiver.

Terms and Conditions for customs duty waivers

Subject to the exceptions below, the customs duty waiver will be de minimis aid claimed in accordance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L 352, 24.12.2013 p 1-8). The maximum amount of aid which can be claimed under this Regulation is a total of €200,000 over three fiscal years (or €100,000 over three fiscal years for undertakings performing road freight transport for hire or reward).

There are separate allowances for the primary agriculture sector and the fishery and aquaculture sector, but it is not currently possible for traders operating in one or both of these sectors to claim a customs duty waiver.

When an undertaking is active in multiple sectors with differing de minimis allowances, the lowest allowance will apply to all activities of the undertaking.

The period of three tax years is assessed on a rolling basis so that, for each new grant of de minimis aid, the total amount of de minimis aid granted in the tax year concerned and during the previous two tax years needs to be taken into account.

Use of the NIAID AI statement constitutes a declaration that the undertaking has checked that it will not surpass the appropriate de minimis aid allowance by claiming a waiver on this occasion. This allowance includes any de minimis aid received from any source in a three-year tax period. Any de minimis aid provided under this scheme will be relevant if the undertaking wishes to apply, or has applied, for any other de minimis aid. Undertakings will need to declare the duty waived to any aid-awarding body which requests information on how much de minimis aid has been received and maintain appropriate records to enable this to be done.

The de minimis allowance applies to an entire business, referred to as a ‘single undertaking’. This includes any enterprises linked to a business which have at least one of the following relationships with each other:

(a) one enterprise has a majority of the shareholders’ or members’ voting rights in another enterprise; (b) one enterprise has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of another enterprise; (c) one enterprise has the right to exercise a dominant influence over another enterprise pursuant to a contract entered into with that enterprise or to a provision in its memorandum or articles of association; (d) one enterprise, which is a shareholder in or member of another enterprise, controls alone, pursuant to an agreement with other shareholders in or members of that enterprise, a majority of shareholders’ or members’ voting rights in that enterprise.

Undertakings having any of the relationships referred to in points (a) to (d) of the first subparagraph through one or more other enterprises shall be considered to be a single undertaking, and the relevant de minimis allowance shall apply to all enterprises in the relationship.

In the case of mergers or acquisitions, all prior de minimis aid granted to any of the merging undertakings shall be taken into account in determining whether any new de minimis aid to the new or the acquiring undertaking exceeds the relevant allowance. De minimis aid lawfully granted before the merger or acquisition shall remain lawful. If one undertaking splits into two or more separate undertakings, de minimis aid granted prior to the split shall be allocated to the undertaking that benefited from it, which is in principle the undertaking taking over the activities for which the de minimis aid was used. If such an allocation is not possible, the de minimis aid shall be allocated proportionately on the basis of the book value of the equity capital of the new undertakings at the effective date of the split.

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
All	DE 2/2 Appendix 4	All	All	GB

Where a claim for a customs duty waiver is made on At-Risk goods moved from GB to NI, the following conditions must be observed:

Declaration completion requirements

Data Element 2/2 – Additional Information

Enter the following AI statement to request a customs duty waiver on a goods item:

Coverage	AI statement code	Details to be declared
Claim for waiver of EU duties for GB to NI movements of goods classed as ‘At-Risk’	NIAID	N/A

Notes:

Use of the NIAID AI statement will mean that the duty declared is waived. The statement should not be used by undertakings unless they have read and understood the conditions and are satisfied that they are eligible to use the statement. Improper use of the statement could render the waiver of duty unlawful with the consequence that HMRC takes steps to recover the duty waived in full plus interest.

Changes to Appendix 4

The following AI statement is now inserted in the Appendix:

AI Statement Code to be declared	Description and Usage of Code	Details to be entered on the declaration or clearance request	I/E/B
NIAID	Claim for waiver of EU duties for GB to NI movements of goods classed as ‘At-Risk’. Use of the NIAID AI statement will mean that the duty declared is waived. The statement should not be used by undertakings unless they have read and understood the conditions and are satisfied that they are eligible to use the statement. Improper use of the statement could render the waiver of duty unlawful with the consequence that HMRC takes steps to recover the duty waived in full plus interest.	No details are required to be entered against this AI statement	I

Postponed VAT Accounting

Postponed VAT Accounting (PVA) is the process by which VAT registered traders can account for import VAT on their VAT return, instead of making a payment, securing payment or using deferment to pay the Import VAT due on a customs declaration. See further details on the terms and conditions.

All UK VAT registered Importers will be eligible to use PVA; no authorisation will be required. They will simply make the appropriate entry and provide their EORI and/or VAT registration number (VRN) on their customs declaration.

This process (subject to Customs clearance) will allow the goods to enter into free circulation without up-front payment of the import VAT. The customs declaration will generate an online Monthly Postponed Import VAT Statement (MPIVS) that will be the evidence required to account for and recover the import VAT as input tax (where eligible to recover as input tax) on their next VAT return.

(Note: The C79 will continue to be produced for those entries where any VAT was paid on importation).

Goods held under Special Procedures and Excise suspension arrangements

If you initially declare goods into a customs Special Procedure, you can account for import VAT on your VAT Return when you submit the declaration that releases those goods into free circulation from the following special procedures:

• customs warehousing
• inward processing
• temporary admission
• outward processing.

You can account for import VAT on your VAT Return when you release imported excise goods for use in NI – also known as ‘released for home consumption’. This includes when goods are released from an excise warehouse after being in duty suspense since the point of import.

General Conditions

PVA can only be used by an importer who is VAT registered in the UK, or the Isle of Man. For VAT groups that hold multiple EORIs and have a single VRN, it is the responsibility of the representative member to compile an accurate VAT return for all members of the group.

Note that it is also the responsibility of the VAT registered trader to access their data on the digital service and identify the import VAT liability for the period in question.

Where the customs value of the goods cannot be confirmed at import the confirmed amount can be submitted to PVA but the security (‘disputed amount’) will still need to be secured at the point of import. Please see further guidance on gov.uk in regard to this requirement.

Restrictions

Agents are not eligible for PVA even if they are acting in an indirect capacity.

VAT will be postponed against the importer’s EORI and will be at declaration level only.

Please note that DE 3/40 is also used for declarations to Onward Supply Relief (OSR). You should complete an OSR declaration according to the DE 1/10 completion notes. The PVA completion notes shown here are not appropriate to an OSR declaration.

Please note that PVA cannot be used where a declaration is made using the I1 B&E simplified declaration on an occasional basis. The data set for this declaration does not include DE 3/40.

Changes for Customs intermediaries acting on behalf of an importer

For intermediaries submitting on behalf of an importer, the VRN must be that of the importer. VAT cannot be postponed against the intermediary’s account on behalf of an importer. Where an agent is acting for an importer, they must ensure that they have the importer’s permission to use PVA.

Impact of changes

Declaration Categories impacted	Data Elements or Appendix impacted	Procedure Codes	Additional Procedure Codes	Country of Dispatch
H1 H5	DE 2/6 DE 3/40	Various	Various	All

Declaration completion requirements

Data Element 2/6 – Deferred Payment

Where PVA is used, the use of two deferment accounts on a declaration is no longer valid. This process would normally consist of entering a deferment account against code ‘1DAN’ to allocate any duty excise or other debts, with any VAT debt being allocated to the second deferment account entered against code ‘2DAN’. As import VAT is not paid or deferred ‘2DAN’ is not a valid code on a declaration when PVA is used.

Data Element 3/40 – Additional Fiscal References Identification Number

The VAT registration number of the importer in DE 3/16 should be entered to DE 3/40 at header level when they are eligible to use PVA.

This must be prefixed by the country code applicable to the VAT number: ‘GB’ for UK traders.

(If a trader’s IT system mandates a Role Code in DE 3/40, the code ‘FR1’ must be used – CDS will not however mandate its completion.)

Post clearance requirements

See the link above for the guidance on GOV.UK.

Interim Declaration completion requirements for agri-food movements

Import Declarations for movements from Great Britain to Northern Ireland

Where the trader qualifies under the grace period, the following completion rules below must be followed where an import declaration is made for:

• Fruit and vegetables
• Plants and plant related products
• Live animals
• Products of animal origin
• High risk food and feed not of animal origin
• Fish caught under Illegal, Unreported and Unregulated Fishing (IUU) Regulations

When completing the import declaration specific information needs to be inserted into the following fields of the declaration only:

• Document code
• Status code (excluding movements of high risk food and feed not of animal origin, and fish caught under IUU)
• Licence reference (excluding movements of high risk food and feed not of animal origin, and fish caught under IUU)
• Free text in component 4 of the document code (excluding movements of high risk food and feed not of animal origin, and fish caught under IUU)

The licence requirements on the customs declaration should be declared as follows;

Data Elements or Appendix impacted	Declaration Categories impacted	Status code to be entered on declaration	Licence reference to be entered on declaration	Free text to be entered in component 4 of document code	Country of Dispatch
Regulated by HMI under document code N002 (conformity certificate)	Fruit and vegetables	N002	XX	GBCON	‘Not required’	Great Britain
Regulated by PH under document code N851 (phytosanitary certificate)	Plants and plant related products	N851	XX	GBPHC	‘Easement’	Great Britain
Regulated by AH under document code C640 (CHED-A)	Live animals	C640	XX	GBCHD	‘Easement’	Great Britain
Regulated by Port Health under document code N853 (CHED-P)	Products of animal origin	N853	XX	GBCHD	‘Easement’	Great Britain
Regulated by Port Health under document code C678 (CHED-D)	High risk food and feed not of animal origin	Y937	None required	None required	None required	Great Britain
Regulated by Port Health under document code C673 (catch certificate)	IUU caught fish	Y927	None required	None required	None required	Great Britain