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SAD Guidelines - C37-1

Box 37 : Procedure

A. First subdivision

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

"Previous procedure" means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is a warehousing procedure or temporary importation, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under a customs procedure with economic impact (inward processing, outward processing or processing under customs control).

For example: re-export of goods imported under the customs inward processing procedure (suspension system) and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).

Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the "re-importation" aspect is to be given only when the goods are released for free circulation.

For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under the IP - suspension system in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

00

This code is used to indicate that there is no previous procedure (a)

01

Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Free circulation of goods simultaneously redispatched in the context of trade between the Community and the countries with which it has formed a customs union.

Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.

02

Free circulation of goods with a view to applying the inward processing procedure (drawback system).

Explanation:      Inward processing (drawback system) in accordance with Article 114(1)(b) of the Code.

07

Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.

Explanation:      This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid.

Examples:         Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.

Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.

10

Permanent export.

Example: Normal export of Community goods to a third country, but also export of Community goods to parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC do not apply (OJ L 145, 13.6.1977, p. 1).

11

Export of compensating products obtained from equivalent goods under the inward processing procedure (suspension system) before entering import goods for the procedure.

Explanation:      Prior export (EX-IM) in accordance with Article 115(1)(b) of the Code.

Example: Export of cigarettes manufactured from Community tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.

21

Temporary export under the outward processing procedure.

Explanation:      Outward processing procedure under Articles 145 to 160 of the Code. See also code 22.

22

Temporary export other than that referred to under code 21.

Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).

23

Temporary export for return in the unaltered state.

Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31

Re-export.

Explanation:      Re-export of non-Community goods following a suspensive arrangement with economic impact.

Example: Goods are placed under a customs warehousing procedure and subsequently declared for export.

40

Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.

Example: Goods coming from a third country with payment of the customs duties and VAT.

41

Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system).

Example: Inward processing procedure with payment of customs duties and national taxes on import.

42

Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State.

Example: Import of goods with exemption from VAT through a tax representative.

43

Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.

Example: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Community of the kind applied in their time to ES and PT.

45

Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.

Explanation:      VAT or excise exemption by placing the goods under a fiscal warehouse procedure.

Examples:         Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.

Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.

48

Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.

Explanation:      Standard exchange system (IM-EX), prior importation in accordance with Article 154(4) of the Code.

49

Entry for home use of Community goods in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Entry for home use of goods in the context of trade between the Community and the countries with which it has formed a customs union.

Explanation:      Import with entry for home use of goods from parts of the Community to which the Sixth VAT Directive (77/388/EEC) does not apply. The use of the SAD is laid down in Article 206.

Examples:         Goods arriving from Martinique and entered for home use in Belgium .

Goods coming from Turkey and entered for home use in Germany .

51

Inward processing procedure (suspension system).

Explanation:      Inward processing (suspension system) in accordance with Article 114(1)(a) and (2)(a) of the Code.

53

Import under temporary import procedure.

Example: Temporary importation, e.g. for an exhibition.

54

Inward processing (suspension system) in another Member State (without their being released for free circulation in that Member State).(a)

Explanation:      This code is used to record the operation for the purposes of statistics on intra-Community trade.

Example: Goods from a third country are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

61

Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.

63

Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State.

Example: Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

68

Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure.

Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.

71

Placing of goods under the customs warehousing procedure.

Explanation:      Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.

76

Placing under the customs warehousing procedure or in a free zone with advance payment of export refunds of products or goods intended for export without further processing.

Example: Storage of goods intended for export with advance payment of export refunds. (Article 5(2) of Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (OJ L 62, 7. 3. 1980, p. 5)).

77

Placing in an export warehouse, free zone or free warehouse with advance payment of export refunds of processed products or goods intended for export after processing.

Example: Storage of processed products and goods obtained from basic products intended for export with advance payment of export refunds. (Article 4(2) of Regulation (EEC) No 565/80.

78

Entry of goods for a free zone subject to type II controls.

91

Placing of goods under processing under customs control.

92

Processing under customs control in another Member State (without release for free circulation in that Member State).(a)

Explanation:      This code is used to record the operation for the purposes of statistics on intra-Community trade.

Example: Goods from a third country are processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092) or further processing (9192).

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