Common Agricultural Policy export procedures

HMRC Reference:Notice 800 (March 2013) View Change History




1.1 What is this notice about?

1.2 Who should read this notice?

1.3 Functions of UK Government Departments

1.4 Background to the CAP

1.5 What goods are covered by the CAP?

2.CAP export licences

2.1 Export licences: general

2.2 Advance fixing certificates

2.3 CAP licensing exemptions

2.4 Using CAP licences

2.5 Care of paper licences

2.6 Extracts and transfers of licences

2.7 Use of licences issued in other Member States

3.Export refunds

3.1 Entitlement to refunds

3.2 Rules for obtaining export refund

3.3 Advance payment of export refund before shipment

4.Export duties

4.1 Implementation of export duties

4.2 Security for export duties

5.Exports procedures

5.1 General

5.2 Local Clearance Procedure (LCP)

5.3 Designated Export Place (DEP)

5.4 Specific CAP information

5.5 Documentation

5.6 Who can sign Customs export declarations?

5.7 Date of acceptance

5.8 Do CAP goods under Community transit/T5 have to be sealed?

5.9 Examination and sampling of goods

5.10 Time limits for export

6.Community transit procedures

6.1 General

6.2 Is proof of export needed?

7.Other types of export and special cases (see RPA leaflet ET19)

7.1 Destinations treated as exports from the Community and victualling

7.2 Special cases

7.3 Simplified procedure

7.4 Victualling warehouses

7.5 Victualling in third countries

8.Exports of beef: special export refund


9.1 Recipes

9.2 Goods eligible for both export refund and inward processing (IP)

9.3 Requirements for proof of export

9.4 Requirements for proof of arrival

9.5 Retention of records

10.List of CAP goods

10.1 Annex I goods

10.2 Non-Annex I goods

Your rights and obligations

Do you have any comments or suggestions?

Putting things right

How we use your information



This notice cancels and replaces Notice 800 (March 2012).

This Notice provides an overview of the Common Agricultural Policy (CAP) and details of the procedures for exporting goods subject to CAP, the refunds and duties that may apply, and the system of CAP licensing and advanced fixing certificates. CAP import procedures are explained in Notice 780.


1.1 What is this notice about?

This Notice provides importers with information about exporting goods falling under the Common Agricultural Policy (CAP) by explaining:

  • the types of customs procedures for exporting CAP goods
  • CAP licences and how to use them
  • export refunds and duties
  • victualling ships and aircraft, and victualling warehouses, and
  • how to obtain export refund before export.

HM Revenue & Customs (HMRC) works closely with other UK Government departments and agencies to implement the CAP export controls. This Notice seeks to bring these stakeholders and their roles to your attention so that you can make further enquires as necessary to assist you to comply with these controls. This Notice is not the law. It is our view of what the law says and is for guidance only.

The HMRC Integrated Tariff of the United Kingdom (the Tariff), Volumes 1 and 3 gives more details of general export procedures.

1.2 Who should read this notice?

The Treaty of Rome sets out the basic legal provisions governing the CAP, with the detailed rules and requirements for its operation set out in various regulations published in the Official Journal of the European Communities.

The main operational regulations specific to CAP exports are:

  • Regulation 612/2009 - on the application of export refunds
  • Regulation 376/2008 - on the application of CAP licencing, and
  • Regulation 120/1989 - on the application of export duties on agricultural products.

All export declarations, including those for CAP goods, are subject to the provisions of the Customs Code (Regulation 2913/92) and the Customs Code Implementing Provisions (Regulation 2454/93).

European Union (EU) regulations have legal validity in the UK by virtue of the European Communities Act, 1972. In addition, there are several more general provisions in UK law which may affect CAP goods.

1.3 Functions of UK Government Departments

1.3.1 The Department for Environment, Food and Rural Affairs (Defra)

Defra is responsible for UK agricultural policy and represents the UK at the European Commission (EC). They are an important source of information, especially on food health and labeling. Their contact details are:

3 - 8 Whitehall Place

Tel: 08459 335577

1.3.2 The Rural Payments Agency (RPA)

The RPA is responsible for the processing of applications for, and issuing of, CAP licences and paying export refund in the UK. Each member state has its own licencing issuing/paying authority. To obtain a CAP licence, export refunds or pay export duties you will have to be registered with the RPA.

The RPA publishes detailed trader guidance on each of the CAP sectors and issues regular bulletins to registered traders. More information can be obtained from their website at

Applications for registration, CAP licences or any questions arising on licensing or export refunds should be addressed to the RPA at:

Rural Payments Agency
Lancaster House
Hampshire Court
Newcastle Upon Tyne

Phone: 0191 273 9696

1.3.3 HMRC

HMRC is responsible for processing all export declarations. This includes verifying the accuracy of the declaration and the supporting documentation, ensuring that any licence controls are complied with and coordinating physical checks. Export declarations are made using the Customs Handling of Import and Export Freight (CHIEF) system and are processed by the National Clearance Hub (NCH). Any supporting paper documentation must be supplied to the NCH in accordance with agreed practices.

The NCH contact details are:

HM Revenue & Customs
The National Clearance Hub
Customs House
Furness Quay
M50 3XN

Further information on HMRC export procedures can be obtained from the various Notices, the Tariff or by contacting the Excise and Customs Helpline on Tel 0845 0109000.

1.3.4 Border Force

The Border Force is responsible for performing the majority of physical CAP checks. Physical checks include the examination and, where appropriate, the taking of samples from goods. The results of these checks are used in the verification of export declarations and on the right to claim export refund.

1.4 Background to the CAP

The Treaty of Rome created the European Community. When it was signed the agricultural policies of the six signatory countries were very different and a common policy was needed to stimulate agricultural production under controlled conditions. This policy is called the Common Agricultural Policy (CAP).

The five main objectives of the CAP are:

  • increased agricultural productivity
  • a fair standard of living for the farming community
  • stable markets
  • guaranteed security of supplies, and
  • an assurance of reasonable prices to consumers

1.5 What goods are covered by the CAP?

1.5.1 Annex I goods

The products covered by the CAP are described in Article 38 of the Treaty of Rome as 'products of the soil, of stock farming and of fisheries and products of first-stage processing directly related to these products'. These are called the 'basic products' or 'Annex I goods' as they are specified in Annex I of the Treaty, as extended by EEC Regulation 827/68. They are listed in paragraph 10.1.

1.5.2 Non-Annex I goods

These are specified goods processed from basic products. They are generally called 'non-Annex I goods'. They are listed in paragraph 10.2.

1.5.3 Can I maintain computerised records?

You may be allowed to maintain computerised records. If you are considering this, you should contact HMRC at the earliest possible stage before you commit yourself, as we may need to check that your systems would be suitable for audit. You will also need to consult the RPA.

2.CAP export licences

2.1 Export licences: general

The CAP licensing system provides much of the information needed for the management of the EU's agricultural market sectors. As a result, some agricultural commodities are prohibited from export from the EU unless supported by a valid CAP licence.

In the UK, CAP licences are issued by the RPA either in an electronic format, which are held on the CHIEF system, or as paper documents. They are issued against a financial security which is forfeited if the conditions of issue are not complied with, for example, a significant quantity of the goods for which the licence was issued is not exported during the validity period. The RPA is responsible for issuing guidance on:

  • the goods for which licences are required
  • how to apply for CAP licences, and
  • how to use them

You must follow this guidance carefully.

2.2 Advance fixing certificates

Advanced fixing certificates (AFC) are simply CAP export licences that have the rate of export refund or duty fixed in advance. As they fix the export refund, they can also be used against goods for which licences are not normally required but attract export refund, for example, non-Annex I goods.

The goods for which advance fixing is allowed are listed in RPA publications.

2.3 CAP licensing exemptions

A CAP licence is not required under certain circumstances such as the following, but check with the RPA for further details:

  • goods exported below the licence de minimis amounts and without a claim for export refund
  • supplies delivered for shipment as stores or to victualling warehouses
  • supplies to drilling or extraction platforms
  • supplies to naval and auxiliary vessels on the high seas, flying the flag of a Member State
  • supplies sent to armed forces stationed in the territory of a Member State but not coming under its flag
  • goods delivered to international organisations established in the Community, or
  • exports of a low value or a non-commercial nature.

2.4 Using CAP licences

2.4.1 Electronic

You must enter the details of the licence and your attribution as part of your declaration on the CHIEF system. Full details on how to do this are available in the Tariff. The attribution will be endorsed automatically.

2.4.2 Paper

The RPA issues licences with the first row in column 29 completed with the quantity shown on the face of the document plus, where appropriate, a 5 per cent tolerance.

When you use a CAP licence in support of a declaration, you must make an attribution by entering the numeric amount being covered by the licence in the next row in column 29. This amount must also be entered in text in the adjacent box in column 30. Any quantity remaining (the balance) must be shown in column 29 in the box immediately below the attribution.

In column 31 you should enter the EPU and entry numbers, the entry date and the RPA claim number.

Attributions must be made indelibly, either in ink or in print. Care must be taken to make sure that the figures are legible. If you make an error, the attribution must be crossed out and the correct attribution made on the next line. You must not use correction fluid.

The CAP licence must be presented/faxed to the NCH to be checked against your declaration. Any discrepancies may result in your declaration not being accepted. If satisfactory, the attribution will be endorsed and the licence returned to you. If you supplied a faxed copy, you will have to present the original licence together with the endorsed faxed copy returned from the NCH, to the Border Force at the port of export so that the original can be endorsed.

2.5 Care of paper licences

Due to the benefits they offer and the amount of security lodged against them, you are advised to treat any CAP licences with great care. The loss of a licence or failure to comply with the conditions of use result in a financial loss, either because the security covering the licence is forfeit or entitlement to a favourable AFC cannot be established. It may also delay shipment of your goods.

2.6 Extracts and transfers of licences

Where one CAP licence is to be used in support of multiple declarations presented at different EU ports, and it will not be possible to present the original licence on each occasion, you can obtain extracts from the RPA in advance. This will not be necessary if you are using an electronic licence and all the ports involved are in the UK.

The transfer of CAP licences from one person to another must be authorised by the RPA.

2.7 Use of licences issued in other Member States

CAP licences issued in other Member States may be used to export goods from the UK. In order to have your security released by the overseas issuing authority, you can present a control copy T5 with your declaration which must be certified by customs at the port of final export from the Community. Alternatively, you can apply to the RPA for an attestation certificate.

3.Export refunds

3.1 Entitlement to refunds

You may be entitled to an export refund for CAP goods exported to non-Community countries and to certain entitled destinations (see section 7).

3.2 Rules for obtaining export refund

To qualify for export refund, goods must either:

(a) leave the territory of the Community within 60 days of the date of acceptance into customs control, or

(b) be delivered to one of the destinations in section 7.

During the 60-day period, goods accepted into customs control in a fresh or chilled state may be frozen before export but they must not be altered in any other way. Bulk goods may be repackaged under certain conditions provided prior authority is obtained from us.

The RPA must normally receive evidence that the goods have left the customs territory of the Community before export refund can be paid. In some instances the rate of export refund is dependant on the destination of the goods and proof of their arrival will have to be provided before the refund will be paid.

Details of export refund rates are available from the RPA.

3.3 Advance payment of export refund before shipment

Once your goods have been accepted into customs control you can ask the RPA to pay your refund in advance of the physical shipment. For this you must deposit a security with the RPA equal to 110 per cent of the export refund you are claiming. Your security will be released once the RPA receive proof of export and/or a T5 if necessary and any applicable third country import proofs (see RPA leaflet ET1). Third country is the common term for a non-EU country.

4.Export duties

4.1 Implementation of export duties

The Commission implement export duties when they wish to discourage export of goods, for example when there is short supply within the Community.

Export duties do not apply to exports of:

  • goods not of Community origin and not in free circulation
  • goods for which an export refund has been fixed in advance
  • reasonable quantities of goods shipped as stores on board sea-going vessels entitled to duty-free stores or aircraft serving on international routes
  • goods destined for the armed forces of a Member State which are stationed outside the geographical territory of the Community, and
  • non-commercial consignments and personal luggage.

Goods liable to an export duty and consigned via another Member State must travel under a control copy T5.

4.2 Security for export duties

You must provide security for any duty liable on exports. Where security is required, you should arrange to provide a guarantee to the RPA in advance. If you do not provide a guarantee to the RPA, we may be able to accept payment of the duty when you input your declaration into CHIEF.

5.Exports procedures

5.1 General

The majority of exports are processed by making an electronic declaration to the CHIEF system. Your declaration should include details of any claim for export refund and any CAP licences. A declaration can be made using either the:

  • standard export procedure, or the
  • Local Clearance Procedure (LCP) - where the full CAP controls can be performed at approved premises. This requires prior approval by HMRC.

Unless you are using the simplified procedure for victualling (see paragraph 7.3) you will be required to make a full declaration. Other simplified declaration procedures cannot be used for CAP exports.

You should refer to Notice 275 (Export procedures) for general information on completing a customs declaration.

5.2 Local Clearance Procedure (LCP)

Under this procedure, subject to a customs approval, we can perform any physical examinations at your inland premises. You may also export goods from other nominated inland premises where someone else holds an approval. In some circumstances you may also have to obtain approval as an authorised consignor (refer to the transit manual on the European Commission website).

5.3 Designated Export Place (DEP)

CAP goods may be exported from a DEP, but SDP (the Simplified Declaration Procedure) will not be available for goods on which an export refund is being claimed, or on which any export duty is payable.

5.4 Specific CAP information

When claiming export refund or declaring a CAP licence your declaration must contain the appropriate customs procedure code (CPC) in box 37 and additional CAP specific information in box 44. This information includes your:

  • RPA Claim Reference
  • RPA Claim Type
  • RPA Registration Number, and
  • RPA Guarantee Number.

It should also include any:

  • registered recipe code or ingredient details (see paragraph 9.1)
  • relevant CAP licence or AFC details (see section 2), and any
  • supplementary declaration (SD) codes. Some goods require a supplementary declaration code to be declared to show they conform to particular quality standards or contain particular products. Such declarations are detailed in the commodity leaflets available from the RPA website.

Further information can be found in the Tariff, including a full list of CPCs in Volume 3, Appendix E1.

Once the export formalities have been completed on CHIEF and the goods have departed, details of your claim/licence usage will be sent to the RPA automatically. No separate additional claim to export refund is required.

The same details will be required should any export duties be payable on your goods.

5.5 Documentation

Where appropriate your declaration will have to be accompanied by the following documentation:

  • For goods exported via another Member State, an endorsed export accompanying document (EAD) must travel with the goods and be presented to customs at the office of exit (the last customs office before the goods finally leave the Community) - see Notice 275 Export procedures
  • Community Transit documentation for transit across EFTA countries (see paragraph 6.1)
  • A control copy T5. This will be needed according to requirements at the time of exportation, in particular when you are claiming export refund on goods which.
    (a) will cross another Member State before export to a non-Community country, or
    (b) are going to a special destination within the Community (see section 7)
  • A CAP export licence (see section 2)
  • Certificates issued by the RPA and certified by the Meat and Livestock Commission for certain exports of beef.

5.6 Who can sign Customs export declarations?

Customs declarations must be signed by an:

  • officer of the company that is exporting the goods, or
  • authorised employee of that company, or
  • agent duly authorised by that company.

A digital signature may be used on electronic documents.

5.7 Date of acceptance

The date of acceptance of your export declaration by customs fixes the rate of CAP refunds or duties unless these are set in advance by an AFC (see paragraph 2.2). The date of CAP licence attributions is also determined by this date so your licence must be valid at this time.

Whichever export procedure you use your declaration will only be accepted when:

  • it is properly completed
  • you submit a valid CAP licence, AFC or any other supporting document appropriate to your entry
  • any export duty has been declared, and
  • the goods concerned are available for examination.

Failure to make the goods available for examination could render the goods ineligible for refund but still liable to duty.

5.8 Do CAP goods under Community transit/T5 have to be sealed?

Yes. You must seal all exports of CAP goods under Community transit or a control copy T5. This applies to both full and part loads.

Sealing can be dispensed with when bulk loads such as grain are involved provided they can be check weighed prior to export.

You can find out more about these procedures on the HMRC website for transit arrangements.

5.9 Examination and sampling of goods

Entries claiming export refund may be subject to physical examination and sampling. This involves unpacking and weighing the goods. Goods exported under LCP will also have to be unpacked unless the examination is performed prior to loading at the inland premises; you must also provide the equipment necessary for the operation as it may be of a specialised nature.

5.10 Time limits for export

Once we accept a declaration, then the goods must exit the Community within 60 days.

6.Community transit procedures

6.1 General

Exports of CAP goods with Community status via other Member States, or movements of such goods to destinations within the Community, for the most part, no longer need any Community transit documentation.

However, if the goods are:

  • moving to or through an EFTA country
  • moving to or transiting one of the 'special territories' of the Community (those territories that are part of the customs territory of the Community but not part of the fiscal territory), or
  • are not in free circulation,

they must move under one of the following procedures:

  • Community transit
  • the simplified procedure for goods carried by rail, or
  • TIR.

6.2 Is proof of export needed?

Yes. Before paying export refund the RPA need proof that the goods have:

  • left the Community, or
  • reached one of the destinations in section 7.

This proof will normally be a control copy T5 which customs certify at the destination or office of exit from the Community.

If you are claiming refund on goods going to a military base in another Member State you can, by agreement in advance with the RPA and HMRC, use a NATO form 302 instead of control copy T5.

A control copy T5 is not required for goods which:

  • are transhipped in a Member State port, provided certain conditions are met (current details can be obtained from RPA), or
  • travel under the simplified rail procedure (unless destined for ships' stores or an entitled establishment within the Community).

7.Other types of export and special cases (see RPA leaflet ET19)

7.1 Destinations treated as exports from the Community and victualling

For the purposes of claiming export refund, the following are treated as exports from the customs territory of the Community providing that imports of the same type of products from third countries, and intended for such uses, are exempt from import duties:

  • supplies within the Community for victualling to sea-going vessels and aircraft serving on international and intra-Community routes, for consumption on board, as long as the vessel or aircraft is eligible to ship duty-free stores (see paragraph 7.1.1)
  • supplies to international organisations established in the Community, and
  • supplies to armed forces stationed in the territory of a Member State but not serving under its command.

A customs declaration is required unless you are approved for the simplified procedure under which you can submit a C1226A (see paragraph 7.3).

CAP licences should not be presented unless they advance fix the rate of refund (AFCs).

7.1.1 Entitlement to duty-free stores

Only ships and aircraft which the operator has declared to be departing on a voyage or flight to a country outside the UK, excluding the Isle of Man, are entitled to ship duty-free stores. Duty-free stores are also allowed to be shipped on vessels which are going to certain destinations in open water. You can find out more about this by reading Notice 69A, Ships' stores.

You must find out whether the ship or aircraft you supply is allowed to ship duty-free stores.

7.1.2 Ships' shops

Supplies to ships' shops on vessels sailing to:

  • non-Community countries either directly or via a port in another Member State are treated in the same way as ships' stores, but
  • intra-Community routes are not treated as ships' stores. They are treated as normal intra-Community consignments and are not eligible for export refund. If you make supplies of this type, your commercial documentation must be endorsed with the statement that

    'The goods are for stock in ships' shops and are not for landing abroad except as personal effects after bona fide retail sale on board ship'.

7.1.3 Tray-type meals

Meals for consumption on aircraft or passenger vessels, including ferryboats, prepared before loading are treated for export refund purposes as having been prepared on board. Payment of export refund will depend on your being able to produce proof of the quantity, nature and characteristics of the products used and being able to support your claim by an audit trail from receipt of the basic product to delivery on board.

The time the meals are placed on board will normally determine the date of acceptance and the rate of export refund, unless the claim is made using the simplified procedure covered by paragraph 7.3.

Tray-type meals may also be prepared in, and supplied from a victualling warehouse (see paragraph 7.4). The date for determining the rate of export refund in that case will be the date the basic products are taken into customs control in the warehouse.

7.1.4 Delivery in another Member State

For stores supplied direct in other Member States, the same procedures apply as for deliveries made in the UK, with the exception that a T5 is required. Box 104 of the T5 must contain the statement 'Supply for victualling Regulation (EEC) 612/09'.

7.2 Special cases

Delivery of catering supplies, intended solely for consumption on board, made to:

  • (a) drilling or extraction rigs, including ancillary facilities providing support services for such operations, located within the European continental shelf or the continental shelf of the non-European part of the Community but outside a three mile zone from the base line used to determine a Member State's territorial sea, or
  • (b) naval and auxiliary vessels on the high seas and flying the flag of a Member State.

rank as supplies within the meaning of paragraph 7.1 provided that a certificate of delivery on board is obtained (see paragraph 7.2.1) and, in the case of rigs, the delivery takes place under recognised supply operations and that the records for the supply vessel or helicopter are maintained within the Community and hold sufficient details of the voyages or flights.

A customs declaration is required, unless you are approved for the simplified procedure under which you can submit a C1226A (see paragraph 7.3).

Export licences should not be presented unless they advance fix the rate of refund (AFC).

7.2.1 Certificates of delivery

These certificates should give the full details of the goods and the name and/or other details identifying the rig or vessel to which the goods were delivered and the date of delivery. For deliveries to rigs, the certificates must be signed by the catering officer. For deliveries to naval or auxiliary vessels they should be signed by the naval authorities.

Certificates need not be presented where the amount of refund per export does not exceed €3000 or where alternative proofs can be supplied. For further information see RPA leaflet ET19.

7.2.2 Supplies to rigs via another Member State

Where the supply is made via another Member State, proof that the goods were 'exported' shall be furnished by means of a T5. Box 104 must be completed under the heading 'Other' with the entry 'Catering supplies for rigs - Regulation (EC) No 612/2009'.

7.3 Simplified procedure

If you make supplies falling under paragraphs 7.1 and 7.2 you can apply for authorisation to use the simplified procedure to claim your export refund. Under this procedure the totals of each type of product supplied over a single calendar month are submitted on a CAP Export Refund Consignment Schedule (C1226A). The rates used to calculate the export refund will be determined by those in force on the last day of the month covered by the schedule.

Supplies made via another Member State accompanied by a T5 must be grouped together and submitted on a separate C1226A.

A customs declaration is not required, although you may have to provide prior notification of your supplies depending on the amount of refund you will potentially claim. This will be covered in your authorisation.

7.3.1 Export register

Exporters approved for the simplified procedure must maintain a register that includes:

  • a description of the goods
  • the name or registration number of the vessel(s) or aircraft onto which the goods are loaded, and
  • the date of loading.

These particulars must be entered in the register no later than the first working day after loading unless the goods are loaded in another Member State. If the goods are loaded in another Member State, entry in the register must be no later than the first working day following notification that the goods have been loaded.

Registers must be kept for at least three years from the end of the current calendar year.

7.4 Victualling warehouses

Goods eligible for export refund qualify for payment when they are placed under Customs control in premises specifically approved under Article 37 of Regulation (EEC) 612/2009 to store goods intended for:

  • the victualling within the Community of sea-going vessels or aircraft serving on international (including intra-Community) routes
  • delivery to drilling or extraction rigs, or
  • the victualling of vessels or aircraft outside the Community (direct victualling only).

These premises are known as 'victualling warehouses'. Before depositing victualling supplies, claimants must check whether the warehouse is so approved.

Payment of export refund on goods deposited in a victualling warehouse needs no financial guarantee and there is no limit to the time the goods may stay in the warehouse. The warehouse keeper will, however, be penalised if the goods are not disposed of in a manner we approve (see paragraphs 7.4.4 and 7.4.5).

Goods deposited into a victualling warehouse must remain in an unaltered state, although freezing and repackaging is allowed.

The warehouse keeper must maintain a register that includes:

  • the date of entry into the warehouse
  • the reference numbers of the accompanying documents
  • enough detail to identify the goods
  • the date on which the goods leave the warehouse, and
  • the registration numbers and names (if any) of the vessels or aircraft onto which the products are loaded or the name of any other warehouse to which the goods are transferred.

This register must be kept for at least three years from the end of the current calendar year.

7.4.1 Deposit of goods into victualling warehouses

Goods deposited into a victualling warehouse must be declared using the supplementary export declaration under NES Simplified Procedure, with the appropriate CPC and Claim Type. The warehouse keeper must also make the necessary entry into the register.

Where the entry is accepted in a Member State other than that where the victualling warehouse is located, proof that the goods have been place in the warehouse shall be furnished by means of a T5. Boxes 33, 103, 104 and, where appropriate, 105 shall be completed with the details of any AFC. Box 104 must be completed under the heading 'Other' with the entry 'Compulsory entry into warehouse for delivery to victualling - Article 37 of Regulation (EC) No 612/2009'.

7.4.2 Operations in victualling warehouses

For warehouses supplying tray-type aircraft meals, there is no limit to the operations allowed. Otherwise, only operations in paragraph 7.4 are allowed.

Losses due to natural wastage during a permitted operation will not be penalised.

7.4.3 Inter-warehouse transfers

Where goods are to be moved to another approved victualling warehouse, the particulars of the second warehouse shall be entered in the register of the first. Once the goods have been placed under the supervision in the second warehouse, the second warehouse keeper shall become liable for any penalties.

Where the second warehouse is not located in the same Member State as the first, proof that the goods have been deposited in the second warehouse shall be furnished by the production of a T5. Boxes 33, 103, 104 and, where appropriate, 105 shall be completed with the details of any AFC. Box 104 must be completed under the heading 'Other' with the entry 'Compulsory entry into warehouse for delivery to victualling - Article 37 of Regulation (EC) No 612/2009'.

7.4.4 Removals from victualling warehouses

Removals must be made using a NES customs declaration with the appropriate CPC and Claim Type and be for one of the following purposes:

  • loading within the UK as victualling stores for consumption on a ship or aircraft entitled to duty-free stores
  • loading within another Member State as victualling stores for consumption on a ship or aircraft entitled to duty-free stores
  • shipment to drilling or extraction platforms, or workpoints providing support services for such platforms, situated within the EC designated area of the European Continental Shelf, or within the non-EC area of the European Continental Shelf so long as the destination is more than three miles from the base line used by any Member State to define the width of its territorial waters, or
  • for delivery to a ship or aircraft as stores at a place outside the Community but not to a victualling warehouse outside the Community.

7.4.5 Penalties

If it is found that product has not reached, or is no longer in a condition to be sent to one of the above destinations, a penalty is payable by the warehouse keeper at the warehouse of last deposit. The penalty is worked out by reference to the import charges applicable to identical products on the date of diversion or the date from which the product was no longer in a condition to be delivered, increased by 20 per cent. However, if the warehouse keeper can demonstrate that the net refund advanced on the goods was less than the amount of import charges, the penalty will be based on the amount advanced plus 20 per cent (or 40 per cent if the amount was advanced in another Member State). Whether or not you, as warehouse keeper, received the refund, you are liable to these penalties.

Goods can also be delivered to another victualling warehouse within the Community using the procedures in Notice 232, Customs Warehousing.

7.5 Victualling in third countries

For stores supplied to vessels and aircraft in third countries, proof must be provided to the RPA in the form of a customs document countersigned by the customs authorities in the third country confirming that the goods were:

  • directly delivered, that is, the container or undivided consignment was delivered on board, or
  • placed under customs supervision in the third country in a victualling warehouse and that the products will be solely used for that purpose. This must be followed by a similar document, specifying the number of deliveries as appropriate and been delivered on board. The latter should specify the number of deliveries as appropriate.

Where the delivery on board cannot be supported by a countersigned customs document, the RPA may accept an acceptance certificate signed by:

  • (a) for ships, the master or another duty officer and bearing the vessels stamp
  • (b) for aircraft, an airline employee and bearing the airline's stamp

8.Exports of beef: special export refund

A scheme known as special export refund (SER) exists for fresh beef to be entered to a customs warehouse prior to export. Once there, it can be frozen and held for four months after which it must be removed for export. The export refund on the beef will be at the rate for fresh beef rather than frozen beef, the former having the higher rate of refund.

To use this scheme a customs warehouse approval must be obtained. A customs declaration needs to be completed using CPC 76 00 E51 to enter the beef into the warehouse. On removal for export, another declaration should be completed, this time using CPC 10 76 E51.

All beef entering the warehouse must be in an unfrozen state and must not be frozen until we have had an opportunity to examine it. Any examination should take place within 24 hours of entering the warehouse. Once the beef has been examined, or once the time period has elapsed, the beef may then be frozen.


9.1 Recipes

If you export processed goods containing ingredients on which refund is payable, you can still claim the refund due, even though the finished product does not qualify for refund itself. To do this you must register the refundable ingredients with the RPA who will allocate a recipe code. The information you will need to do this is given in RPA leaflet ET17.

Recipe codes must be quoted on all export declarations made to HMRC for the products concerned. It informs HMRC and the RPA about your product and enables the refund to be calculated. If HMRC take a sample of your product for analysis when it is exported, it is the recipe code that we test the sample against.

You may also be able to claim for some refundable product lost in the manufacturing process. These are known as production losses. Full details of how to do this are within ET17. Your declaration to HMRC in respect of these losses does not need to be made via CHIEF.

Recipe codes are subject to regular verification by the RPA. They will visit the place where the product is manufactured to check the relevant books and production records. These will be compared against the information you submitted when you registered the recipe. If any errors are found, or if you have failed to keep sufficient records, you may have to repay the refund already claimed as well as any penalty.

You may still claim for refundable ingredients in processed products, even where you are not the manufacturer. In order to do so you must seek permission of the recipe holder (normally the manufacturer) to use their recipe code. When this is obtained you may quote it on your export declarations. However, you must make sure that the manufacturer advises you if and when the code(s) change, as this can happen regularly.

If you have not registered the ingredients of your processed product with the RPA, but still wish to claim a refund, you may either:

  • Provide a list of the CN codes of the refundable ingredients and net weights in box 44 of your declaration.
  • Or provide a sample of your product to HMRC, who will arrange to send it for analysis on your behalf and at your expense. You will be paid refund based on the results of the analysis.

As conditions apply to the payment of refund under these circumstances, you should read the relevant parts of ET17 before making your export declaration.

9.2 Goods eligible for both export refund and inward processing (IP)

Non-Annex I goods may contain ingredients which have been relieved of import charges under IP (suspension) and also CAP ingredients of Community status. If these goods are subject to a CAP export charge or if they are to be the subject of a claim to refund, the entry outwards must contain the appropriate customs procedure code (CPC) in box 37 and include details of the CAP ingredients of Community status.

9.3 Requirements for proof of export


You need to provide…

your goods are leaving the EC via another Member State, or being delivered to a refund destination within it.

a certified control copy T5 or NATO Form 302

you tranship goods within the UK or the Community.

evidence of exit from the Community within 60 days of entry into customs control

you use the simplified rail/large container procedure.

the requirement for a control copy T5 or NATO form 302 is waived**

you use a standard export declaration for:


(a) Stores shipped in the UK.

a receipt signed by a responsible officer. If the vessel is making a purely intra-Community voyage, the receipt should state that the goods are not for sale in a ship's shop.

(b) Goods supplied to armed forces or international organizations within the UK.

a receipt signed by a responsible officer at the premises

(c) Exports to work points on the Continental Shelf.

a certificate of delivery on board the work point signed by a responsible official of the work point catering authority. You may also need to produce a copy of the bill of lading or air waybill, or a certificate of shipment.

When your claim reaches the RPA they pay the lowest applicable rate of export refund.

9.4 Requirements for proof of arrival

Where the rate of refund varies with destination, the RPA will require a transport document and proof of arrival. If you export goods to third countries for use as victualling stores, you will need to get proof of delivery. The leaflets issued by the RPA tell you what evidence you will need.

9.5 Retention of records

You must keep all your records of CAP goods for at least three years after the end of the calendar year in which they were exported.

If you have been involved at any stage with goods that have been exported, we may need to look at your records. You should keep these in such a way that we can trace the history of the goods. If you want to keep your records on computer, you must have approval.

10.List of CAP goods

10.1 Annex I goods


Live animals

Meat and edible meat offals

Fish, crustaceans and molluscs

Dairy produce, birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof

Animal products not elsewhere specified or included, dead animals of Chapter 1 or Chapter 3, unfit for human consumption

Live trees and other plants, bulbs, roots and the like; cut flowers and ornamental foliage

Edible vegetables and certain roots and tubers

Edible fruit and nuts, peel of melons or citrus fruit

Coffee, tea and spices, excluding mate


Products of the milling industry, malt and starches, gluten, inulin

Oil seeds and oleaginous fruit, miscellaneous grains, seeds and fruit, industrial and medical plants, straw and fodder


Lard, other pig fat and poultry fat, rendered and solvent-extracted

Fats of bovine cattle, sheep or goats, unrendered, rendered or solvent-extracted fats (including 'premier jus') obtained from those unrendered fats

Lard stearin, oleostearin and tallow stearin, lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way

Fats and oils, of fish and marine mammals, whether or not refined

Fixed vegetable oils, fluid or solid, crude, refined or purified

Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared

Margarine, imitation lard and other prepared edible fats

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

Preparations of meat, of fish, of crustaceans or molluscs

Beet sugar and cane sugar, in solid form

Other sugars in solid form; sugar syrups, not containing added flavouring or colouring matter, artificial honey, whether or not mixed with natural honey, caramel


Cocoa beans, whole or broken, raw or roasted

Cocoa shells, husks, skins and waste

Preparations of vegetables, fruit or other parts of plants

Flavoured or coloured sugar syrups

Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol

Wine of fresh grapes, grape must with fermentation arrested by the addition of alcohol

Other fermented beverages (for example, cider, perry and mead)

Ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in Annex I to the Treaty, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as 'concentrated extracts') for the manufacture of beverages

Vinegar and substitutes for vinegar

Residues and waste from the food industries, prepared animal fodder

Unmanufactured tobacco, tobacco refuse

Natural cork, unworked, crushed, granulated or ground; waste cork

Flax, raw or processed but not spun, flax tow and waste (including pulled or garnetted rags)

True hemp (Cannabis Sativa) raw or processed but not spun, tow and waste of true hemp (including pulled or garnetted rags or ropes)

10.2 Non-Annex I goods


Carrageenan Glycerol and glycerol lyes (other than crude glycerol and glycerol lyes), including synthetic glycerol

Sugar confectionery, not containing cocoa (other than liquorice extract containing more than 10% by weight of sucrose but not containing other added substance)

Chocolate and other food preparations containing cocoa

Malt extract, preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes containing less than 50% by weight of cocoa

Macaroni, spaghetti and similar products

Tapioca and sago, tapioca and sago substitutes obtained from potato or other starches

Prepared foods, obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products)

Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit; communion wafers, cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion

Extracts, essences or concentrates, of coffee, tea or maté and preparations with a basis of those extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof (other than roasted chicory and extracts, essences or concentrates of roasted chicory)

Sauces, mixed condiments and mixed seasonings

Soups and broths (other than 'bouillions') in liquid, solid or powder form

Bakers' yeast

Inactive natural yeasts

Food preparations not elsewhere specified or included (other than flavoured or coloured sugar syrups)

Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices

Beer made from malt

Vermouths and other wines of fresh grapes flavoured with aromatic extracts

Spirituous beverages (other than rum, arrack, and tafia, bourbon whiskey and the whiskies referred to in Regulation (EEC) No 1187/81, and plum, pear or cherry spirit (excluding liqueurs))

Organic chemicals

Pharmaceutical products

Organic surface-active agents, surface-active preparations and washing preparations, whether or not containing soap

Albuminoidal substances, glues; enzymes

Miscellaneous chemical products

Artificial resins and plastic materials, cellulose esters and ethers, and articles thereof

Other paper and paper board, cut to size and shape

Your rights and obligations

Your Charter explains what you can expect from us and what we can expect from you. For more information go to Your Charter.

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

HM Revenue & Customs
Alexander House 10th SE
21 Victoria Avenue
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Please note this address is not for general enquiries.

For your general enquiries please phone our Helpline 0845 010 9000.

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to and under quick links, select Complaints and appeals.

How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other Government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to and look for Data Protection Act within the Search facility.

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