This article applies to:

Appendix

Declaration Categories	Description
B1	Export Standard Declaration or Re-export Standard Declaration.
B2	Special Procedures – Declaration for Outward Processing.
B3	Declaration for Customs Warehousing of Union goods to claim repayment or remission of export duty. To note this declaration type is not currently used in the UK. This type will only be introduced if CAP export refunds are re-introduced.
B4	Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union.
C1 C&F	Export or Re-export Simplified Declaration (Regular Use).
C1 B&E	Export Simplified Declaration (on an occasional basis).

Type of Declaration Code	Description
EX	For trade with countries and territories situated outside of the Customs Territory of the Union.
CO	Goods being declared for dispatch to a Special Fiscal Territory of the EU or other Territory with which the EU has formed a Customs Union.

Additional Declaration Type Code	Description	Goods Arrived or not
A	Standard customs declaration.	Goods arrived
B*	Simplified declaration on an occasional basis.	Goods arrived
C	Simplified declaration with regular use (pre-authorised).	Goods arrived
D	Standard customs declaration.	Goods not arrived (pre-lodged)
E*	Simplified declaration on an occasional basis.	Goods not arrived (pre-lodged)
F	Simplified declaration with regular use (pre-authorised).	Goods not arrived (pre-lodged)
Y**	Supplementary declaration covered by types C and F.	Goods arrived
Z**	Supplementary declarations for Entry in Declarants Records.	Goods arrived