SolvedCDSSG12110 | Step-By-Step Guide, Step 7 - Writing Quantities Off Limited Quantity Documents
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Writing off details are used for certain types of documents to state what quantity of goods is being ‘used up’ (exhausted) by the declaration. The document is then decremented to show what quantity has been used up and how much remains for use on future goods movements.
Writing off details are only required:
Where a licence, certificate or document is being part used
Where the document mandates writing off details (see below)
On Imports: to a free circulation procedure where the licence details a specific quantity (H1, H5, I1 C&F and I1 B&E)
On Exports: where the licence details a specific quantity (All Declaration Categories)Writing off details are declared against the specific document code in DE 2/3 by providing extra information on quantities, units of measurement and validity dates.
| Date of validity | Measurement Units | Quantity |
|---|---|---|
| Date of expiry for the specific document in format yyyymmdd | The measurement unit from the code list in Appendix 20 that corresponds with the quantity shown on the document | The quantity of goods being declared for the specific item |
| 20220630 | LTR | 150 |
The following document types require writing off details to be provided in all instances:
Department for International Trade (DIT) licences
Rural Payments Agency (RPA) licences
Document Codes 9005, 9100, 9101, 9102, 9104, 9105 and 9106
Writing off details will also be required where the document being declared states its validity is based on a specific quantity regardless of the type of document or issuing authority and the full quantity is not be used up on that particular declaration; for example, a Preference Certificate that states it is valid for 10,000 items and only 5,000 are being imported on the current declaration.
Writing off details for exemptions and waivers:
For Open Licence Types and Document codes 9005, 9100, 9101, 9102, 9104, 9105 and 9106, writing off details must be declared even when a waiver or exemption is being claimed. A quantity of 0 should be declared in these instances, for example:
| Doc Code | Country of issue | Licence Type | Doc ID | Status Code | Reason | Issuing Authority | Date of validity | Measurement Units | Quantity |
|---|---|---|---|---|---|---|---|---|---|
| 9104 | GB | OGE | Exempt | XW | Not military goods | DIT | Date of the declaration | A recognised measurement unit from the code list in Appendix 20 that is appropriate for the type of goods being declared, for example, KGM for kilograms | 0 |
Writing off and Simplified Declaration Procedure (SDP) Regular Use
Where a particular document code requires writing off details and the goods are being declared using Simplified Declaration Procedure (SDP) Regular Use the writing off details should be declared as follows:
On the Simplified Declaration (Declaration Category C1 C&F or I1 C&F):
| Date of validity | Measurement Units | Quantity |
|---|---|---|
| Date of expiry for the specific document in format yyyymmdd | The measurement unit from the code list in Appendix 20 that corresponds with the quantity shown on the document | The quantity of goods being declared for the specific item |
| 20220630 | LTR | 150 |
On the Supplementary Declaration (DE 1/2 Additional Declaration Type Y):
| Date of validity | Measurement Units | Quantity |
|---|---|---|
| Date of expiry for the specific document in format yyyymmdd | The measurement unit from the code list in Appendix 20 that corresponds with the quantity shown on the document | Quantity of 0 to be used as the quantity has already been attributed based on the simplified declaration* |
| 20220630 | LTR | 0 |
A specific Document Status Code should be used on the supplementary declaration, appropriate to the specific document type, that indicates the licence has already been attributed at the simplified declaration stage.
For example:
Additional Procedure Code 1CG requires:
Documents produced, certificates and authorisations, additional references (D.E. 2/3):
Supporting documentation such as licences and certificates needed to release the goods to free circulation must be presented and declared in D.E. 2/3 on the simplified declaration.
Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.
This Additional Procedure Code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.