14/08/08 - All Export Traders - No. 45/08
1. The purpose of this notice is to outline when a T5 document is required, which codes to use on the Customs Handling of Import and Export Freight (CHIEF) system, and the consequences of declaring a T5 when one is not required for CAP export consignments.
2. A T5 is most commonly used for indirect exports of CAP goods, i.e. export consignments which will travel across the European Community via another EU Member State or States, and deliveries to entitled destinations, both within the Community or in a non-Member State.
3. When declaring T5 movements in these circumstances, the following codes should be included in
box 44 of your export declaration to CHIEF:
- enter Document code
N823 at item level
- enter Status AC, or GE if you are an authorised consignor
- enter Document Reference - i.e. the T5 number
(see Appendix C11 of the Integrated Tariff of the United Kingdom) - (the Tariff)
- For indirect exports to a non-EU country:
- also enter Additional Information code
CXR02 at item level
(see Appendix C9 of the Tariff)
- For deliveries to an entitled destination in another Member State:
- also enter Additional Information code
CXR09 at item level
(see Appendix C9 of the Tariff)
- For deliveries to an entitled destination in a non-Member State
- also enter Additional Information code
CXR11 at item level
(see Appendix C9 of the Tariff)
4. If a T5 is declared when it is not required (resulting in the above Document or Additional Information codes being quoted unnecessarily on your declaration) your goods could be delayed and you may incur additional port handling charges.
5.
If you have any queries concerning this notice, please contact Mike Davies at HMRC on the following:
Page published: 6 July 2011