Additional Procedure Code F47 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met: The details of classification in Para athletics are set out in the World Para Athletics Classification Rules and Regulations (link provided below). This Additional Procedure Code only relieves Customs Duty. Where relief from VAT is also required, Additional Procedure Code F05 must be used instead. Excise:

the commodity code selected must then be the item subject to the highest rate of either: the converted specific duty or the standard ad valorem rate goods The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes. General declaration completion notes: INTELLECTUAL IMPAIRMENT: For athletes with intellectual impairments, must meet the VIRTUS II 1 Eligibility Criteria and shall be listed on the VIRTUS International Eligibility Master list. It is the responsibility of the athlete and the NPC to submit a copy of TSAL-Q form via the SDMS online system.

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Reimported goods ( DEFRA buoys, laboratory equipment, etc, relanded - processing other than Outward Processing Relief - VAT relief only)

The use of the Additional Procedure Code forms a legal undertaking by the legal Declarant to accept liability for any debts that arise as a result of its use. Variable Duty Rate goods may be grouped providing the following conditions are met: Goods subject to the same measurement unit (Regulation No. (EU) 2015/2447, article 228(1)/ TCTA 2018, Schedule 1(8)):

Goods must return in an un-altered state from export, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

The following AI statements may be required in DE 2/2 where a waiver of the 3-year time limit is being claimed: Description and usage of code Goods being declared in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union (Article 1(3) of EU Reg. No. 952/2013 (Union Customs Code)). Goods covered: Temporary Admission (works of art, collectors items and antiques for exhibition with a view to possible sale – liable to import, VAT only)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 F05. This Additional Procedure Code is used to claim customs duty (and where applicable VAT) relief under RGR on their release to free circulation for goods re-imported in an unaltered state, (Article 203 EU Reg. No. 952/2013 ( UCC)). 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 F03.

Additional Procedure Code F22 can only be used with Requested and Previous Procedure codes ( DE 1/10): 01 00, 01 71, 01 78, 40 00, 40 71, 40 78, 42 00, 42 71, 42 78. Additional documents needed: 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. Additional Procedure Code F47 can only be used with Requested and Previous Procedure Code ( DE 1/10): RGR: Relief from import duties for returned goods ( RGR, Article 203, EU Reg. No. 952/2013 Union Customs Code ( UCC)); Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446; Agricultural goods. Goods covered: Temporary Admission (unaccompanied personal belongings of travellers who are non-UK or non- EU residents (more than 10,000 euro in value) – liable to import, VAT only)Temporary Admission (films, magnetic tapes and other data carrying media – liable to import, VAT only)