BY ORDER OF THE COMMANDER UNITED STATES AIR FORCES IN ...static.e-publishing.af.mil/production/1/usafe/publication/usafei24... · by order of the commander united states air forces

BY ORDER OF THE COMMANDER

UNITED STATES AIR FORCES IN

EUROPE

UNITED STATES AIR FORCES IN EUROPE

INSTRUCTION 24-401

17 OCTOBER 2014

Transportation

CUSTOMS CLEARANCE PROCEDURES

FOR US FORCES IN THE UNITED

KINGDOM (UK)

COMPLIANCE WITH THIS PUBLICATION IS MANDATORY

ACCESSIBILITY: Publications are available on the e-Publishing website at www.e-

publishing.af.mil for downloading or ordering.

RELEASABILITY: There are no releasability restrictions on this publication.

OPR: Detachment 1, HQ USAFE

(USAFE-UK/A4)

Supersedes: USAFEI24-401,

19 September 2013

Certified by: Detachment 1, HQ USAFE

(Mr. Michael A. Novak)

Pages: 31

This instruction implements and extends information from Air Force Policy Directive (AFPD)

24-2, Preparation and Movement of Air Force Material, and AFPD 24-5, Transporting and

Storing Personal Property. It establishes and defines procedures for the use of Her Majesty’s

Revenue and Customs (HMRC) forms for importation/exportation of official goods, mail and

personal effects, and for the removal of goods, fuels, beer, wines and spirits from bonded

warehouses in the UK. HMRC Form C88 and C185 are used for formal U.S. Force transactions;

C88 is used for movement to/from the UK including movement within the European Union (EU)

of non-EU goods. HMRC Form C2 is used for personal U.S. Force imports made after initial

entry into the UK. This instruction applies to all U.S. Force personnel within the UK responsible

for customs clearance. It applies to Air Force Reserve Command (AFRC) units and to the Air

National Guard of the United States (ANGUS). Ensure that all records created as a result of

processes prescribed in this publication are maintained in accordance with (IAW) Air Force

Manual (AFMAN) 33-363, Management of Records, and disposed of IAW Air Force Records

Information Management System (AFRIMS) Records Disposition Schedule (RDS). Refer

recommended changes and questions about this publication to the Office of Primary

Responsibility (OPR) using the AF Form 847, Recommendation for Change of Publication; route

AF Forms 847 from the field through the appropriate functional chain of command. This

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2 USAFEI24-401 17 OCTOBER 2014

publication may be supplemented, but all direct supplements must be routed to the OPR of this

publication for coordination prior to certification and approval. The authorities to waive

requirements in this publication are identified with a Tier number (T-0, T-1, T-2, T-3) following

the compliance statement. See AFI 33-360, Publications and Forms Management, for a

description of the authorities associated with the Tier numbers. Submit requests for waivers

through the chain of command to the appropriate Tier waiver approval authority, or alternately,

to the Publication OPR for non-tiered compliance items.

SUMMARY OF CHANGES

This document is substantially revised and must be completely reviewed. Major changes include

Tier Waiver Authority added throughout the publication.

1. C88 Processing Procedures. ................................................................................... 3

Table 1. Preparation of C88 for Imports .............................................................................. 3

2. Personal Effects. .................................................................................................... 10

3. Exports. .................................................................................................................. 10

Table 2. Preparation of C88 for Exports .............................................................................. 11

4. Appointment of Customs Clearance Officers and Agents. .................................... 13

5. Removal of Goods from Customs or Excise Warehouses. .................................... 13

Table 3. Preparation of Form C185 ..................................................................................... 14

6. Non-U. ................................................................................................................... 15

Attachment 1—GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION 17

Attachment 2—COUNTRY CODES 19

Attachment 3—HER MAJESTY’S CUSTOMS AND EXCISE FORM C88 20

Attachment 4—HER MAJESTY’S CUSTOMS AND EXCISE FORM C185 22

Attachment 5—SAMPLE LETTER OF APPOINTMENT 23

Attachment 6—PORT IDENTIFIER CODES 24

Attachment 7—MODE OF TRANSPORT CODES 26

Attachment 8—REFERENCE NUMBERS FOR C88 FORMS 27

Attachment 9—EUROPEAN UNION COUNTRIES 28

Attachment 10—LIST OF DOCUMENT TYPES FOR BOX 40 OF C88 29

Attachment 11—LIST OF PACKAGE CODES 30

Attachment 12—CONTACTS LISTING 31

USAFEI24-401 17 OCTOBER 2014 3

1. C88 Processing Procedures. USAFE-UK appointed customs clearance agents or the

receiving unit’s EUCOM appointed customs clearance officers are responsible for completing

the HMRC Form C88. SDDC UK Det, prepares manual C88s if there is no customs agent.

AMC (727AMS) prepares manual C88s for imports.

1.1. HMRC Form C88 European Community Single Administrative Document is completed

for the entry and clearance of goods being imported into the UK by U.S. Force. Imports must

be for the exclusive use of U.S. Force’s units assigned to the UK.

1.2. Prepare three HMRC Form C88s; an original and two copies. The original HMRC Form

C88 and one copy are provided to HMRC and a copy is retained by the issuing office. See

Attachment 12. HMRC will return approved copy after processed. Log the HMRC Form

C88 in the customs form register. HMRC requires retention of C88s for a period of 4 years.

See Attachment 8. When NATO Form 302-1 accompanies goods, NATO Form 302-1

number will be referenced on C88 and NATO Form 302-1 copies 1, 2 and 3 presented to

HMRC together with C88 and any supporting documentation. Copies 1 and 2 should be

stamped and returned by HMRC to enable completion of reconciliation process.

1.3. When goods arrive at commercial ports, and a USAFE-UK/A4 customs agent is not

appointed, a U.S. Force’s Customs Clearance Officer is responsible for preparing HMRC

Form C88 and submitting to HMRC together with accompanying documentation. The carrier

will be instructed by U.S. Force Customs Clearance Officer to re-nominate shipment to IMP

(import) to enable HMRC personnel at the hub to process U.S. Force’s C88 and clear the

shipment. U.S. Force’s Customs Clearance Officer will monitor, respond to queries from

HMRC and provide proof of clearance to carrier once obtained.

1.4. Military Surface Deployment and Distribution Command (SDDC) and Air Mobility

Command (AMC) are the competent agencies for customs clearance at UK sea ports and

military airports under their jurisdiction. Each Logistic Readiness Squadron and/or

authorized area customs clearance officer is responsible for issuing HMRC C88s for

movements which are not the responsibility of SDDC or 727 AMS (T-0).

1.5. Preparation of HMRC Form C88. This paragraph describes the information to be

entered in each box of HMRC Form C88 when it is to be used as an import declaration form

by the U.S. Force. Boxes on the form will be completed in accordance with Table 1:

Table 1. Preparation of C88 for Imports

a. Box 1 Declaration: Enter "IM" in the first subdivision.

Enter "A" for second subdivision (goods arrived).

b. Box 2 Consignor/Exporter: Enter name and address of the shipping office unit and

location, followed by country code from Attachment

2.

c. Box 5 Items: Enter the number of C88 entries; if C88 is a

consolidated entry by manifest/document for a single


truck conveyance, flight or vessel movement and

provided single CPC/origin apply entry will be "1".

If multiple CPC and/or multiple countries of shipment

origin apply contact USAFE-UK/A4 for guidance on

continuation sheet utilization.

A maximum number of 99 items can be entered per

declaration.

d. Box 6 Total Packages: Enter the total number of packages (pieces). If goods

are imported in bulk, e.g., oil, etc., enter 1.

e. Box 7 Reference number: Enter the applicable reference number. See

Attachment 8.

f. Box 8 Consignee/No: For CPC 40 00 007, 40 00 034, 40 71 007, 43 00 007,

43 00 034, 49 00 007, 49 00 010, 49 00 034 enter

"GBN10027747000" after "No".

Note: Do not include "GBN10027747000" with CPC

listed below.

For CPC 40 00 010 enter "GBPR" after "No".

For CPC 40 71 010 leave blank after "No".

For CPC 43 00 010 enter "PR" after "No".

For consignee, enter unit and location, e.g., 100

LRS/LGRD, RAF Mildenhall, Suffolk, IP28 8NF for

cargo and mail.

For personal effects enter member’s name followed by

military location of arrival of goods, e.g., John Doe,

RAF Mildenhall, Suffolk, IP28 8NF.

g. Box 14 Declarant/Representative No: Enter "[1]" after "No" indicating self representation

for cargo and mail.

Enter "[2]" after "No" indicating direct representation

for personal effects, and provide unit, location and

Economic Operators Registration and Identification

(EORI).

h. Box 15a C disp./exp. Code: Enter the two digit alpha code for country from which

goods were originally dispatched. See Attachment 2.


Note: This is not necessarily country of origin,

manufacture or last country from which shipped.

i. Box 21 Identity and nationality of the

active means of transport:

Enter the nationality of the means of transport

crossing the UK border.

Note: For arrivals via U.S. military airlift (including

contracted airlift) use US. For trucks arranged under

the European Integrated Distribution (EID) CONOPS

use DE.

j. Box 25 Mode of transport at the border: Enter the code from Attachment 7 for mode upon

entry to European Community (leave blank where

consignor and country of shipment origin is within

European Community).

k. Box 26 Inland mode of transport: Enter code from Attachment 7 for mode upon crossing

the UK border.

l. Box 27 Place of unloading: Enter geographical location where goods were off-

loaded.

m. Box 30 Location of goods: Enter "GB" followed by port identifier code. See

Attachment 6.

n. Box 31 Packages and Description: For each item enter:

Package Markings - enter "PM=" followed by general

description such as "Mixed cargo", "Personal

Property", "Mail".

Type of Package (see Attachment 11 for applicable

codes) preceded by "PC=".

For CPC 40 00 010, this field must contain details of

any items declared on Form C2 or DD1434.

o. Box 32 Item No: Enter 1 on C88 (6) unless utilizing continuation sheet.

p. Box 34a Country Origin Code: Enter the two digit alpha code for country from which

goods were originally dispatched. See Attachment 2.

q. Box 36 Preference: Enter 100 for personal effects and mail only. Leave

blank for cargo.

r. Box 37 CPC: Note: See Definitions for guidance on EU members,

EU Accessionary States and Special Territories of the


(Customs Procedure Code): EC or those having a customs union with the EC.

Enter:

"40 00 007" for goods for the official/exclusive use of

the U.S. Forces in the UK imported from outside the

EU Accessionary States, Special Territories of the EC

or those having a customs union with the EC.

"40 00 010" for personal effects of U.S. Forces

personnel imported from outside the EU Accessionary

States, Special Territories of the EC or those having a

customs union with the EC.

"40 00 034" for mail imported from outside the EU

Accessionary States, Special Territories of the EC or

those having a customs union with the EC.

"40 00 050" for equipment imported for certain

NATO contracts and projects for which relief from

duty and/or VAT is claimed - SATCOM, TARE,

Crypto sub-system, Pilot Secure Voice, LOS,

IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and

FAX, or CAMPS, SCARS II, LINK III and Optical

Character Reader (OCR). Note: Consult USAFE-

UK/A4 before using this CPC.

"40 71 007" for goods removed from customs

warehouses that are for the exclusive use of the U.S.

Forces imported from outside the EU Accessionary

States, Special Territories of the EC or those having a

customs union with the EC.

"40 71 010" for goods removed from customs

warehouses for the personal use of entitled members

of visiting forces imported from outside the EU

Accessionary States, Special Territories of the EC or

those having a customs union with the EC.

"43 00 007" for goods imported from Accessionary

Member States for official use of U.S. visiting forces.

"43 00 010" for goods imported from Accessionary

Member States for personal use of entitled members

of visiting forces.

"43 00 034" for mail imported from Accessionary


Member States of mail by U.S. visiting forces.

"49 00 007" for goods imported from Special

Territories of the EC or those countries having a

customs union with the EC (such as Turkey, San

Marino or Andorra) for the official use of U.S. visiting

forces.

"49 00 010" for goods imported from Special



Marino or Andorra) for the personal use of NATO

visiting forces entitled personnel.

"49 00 034" for mail imported from Special



Marino or Andorra) for the official use of U.S. visiting

forces.

s. Box 38 Net Mass (kg) Enter "1" for cargo and mail. Enter actual net weight

in kg for personal effects.

t. Box 40 Summary Declaration/Previous

Document:

3 coded entries are required separated by "-".

Enter "Z".

Enter Document Type Code from Attachment 10.

Enter Manifest Reference Number.

u. Box 42 Item Price: Enter "£1" for cargo and mail. Leave blank for

personal effects.

v. Box 44 Additional Information/

Documents Produced/Certificates

and Authorisations

Enter a Reference in following format:

Enter last digit of year, i.e. 2011 = 1

Enter GBN10027747000

Enter "-"

Enter Reference Number from box 7

Example 1GBN10027747000-AMSS0001

For CPC 40 00 007, if importing spirits or tobacco,


enter address of the local Customs office.

For CPC 40 00 010, for import of vehicles personally

owned by members of USVF enter address of the

forces HMRC control officer and attach Form C&E

941 (in duplicate). Additional documents to be

attached if applicable – Form C2, DD1434 for

personal effects.

For CPC 40 00 034, leave blank.

For CPC 40 00 050, for contracts/projects SATCOM,

TARE, Crypto sub-system, Pilot Secure Voice, LOS,

IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and

FAX - where goods owned by NATO Integrated

Communications Systems Management Agency

(NICSMA) and are to be transported direct to NATO

installations, enter "NICSMA goods. Delivery free of

duty and VAT claimed under Customs reference

PRIV 59/1". Or where goods are owned by contractor

and/or are to be transported to a contractor’s premises,

enter "NICSMA goods PRIV 59/1".

For contracts/projects CAMPS, SCARS II, LINK III

and Optical Character Reader (OCR) – where goods

are owned by SHAPE Host Nations Management

Office (SHNMO) and are to be transported direct to

NATO installations, enter "SHNMO goods. Delivery

free of duty and VAT claimed under Customs

reference PRIV 59/31".

An additional Copy 6 is required for this CPC only.

Note: Consult USAFE-UK/A4 before using this CPC.

For CPC 40 71 007, enter appropriate license details,

document identifier C600 and name and address of

supervising office.

For CPC 40 71 010, enter appropriate license details

and document identifier C600.


enter address of the local Customs office.







personal effects.



enter address of the local Customs office. Additional

documents to be attached - C185 (in duplicate).






personal effects.


If importing from EU countries add community transit

identifier (CT), e.g., enter CT = V2 (then show the

NATO Form 302-1 number in parenthesis).

If import is inventory linked/at a commercial port

enter Master Airway Bill (MAWB) and House Airway

Bill (HAWB).

w. Box 47 Calculation of Taxes For CPC 40 00 050, only an entry is required in

column MP (Method of Payment). Enter "N"

(Security by individual cash deposit), "P" (Security

from agent’s FAS account, "Q" Security from

deferment account, "W" (Security by declarant’s

general bond) or "X" (Security by consignee’s general

bond – Note: cannot be used if consignee is declared

at item level) for duty and VAT tax lines.

x. Box 49 Warehouse:

For CPC 40 71 007 and 40 71 010 enter "A", "C", "D"

or "E" followed by identification of the customs

warehouse and "GB".

Note: Identification can be obtained from the HMRC

office responsible for the warehouse or directly from

the warehouse keeper.

y. Box 54 Place and Date: Enter details as required by headings.


Signature and name of declarant: The authorized official should sign here and affix their

customs clearance officer stamp.

2. Personal Effects. Where a consignment or conveyance within the Defense Transportation

System (DTS) consists of personal effects for a number of different personnel, only one HMRC

Form C88 is required to be completed by SDDC or 727 AMS. An HM Customs and Excise Form

C-2, Declaration of Personal Goods Imported by Member of Visiting Forces, March 1984 or DD

Form 1434, UK Customs Declaration for the Importation of Personal Effects of U.S.

Forces/Civilian Personnel on Duty in the UK, June 2002, is required to be completed by each

person importing goods in that consignment. These forms together with full inventory should be

attached to the HMRC Form C88 on presentation to HMRC; presentation will be completed by

U.S. Force’s Customs Clearance Officers or personal property Agents in accordance with

contracts and agreements with HMRC. See Attachment 12.

2.1. Shipments from U.S. Force’s units located in EU countries. See Attachment 9 for a

listing of EU countries. When imports from EU countries are accompanied by NATO Form

302-1, only U.S. Forces Customs Clearance Officers based in the UK are authorized to

present to HMRC. U.S. Force consignees in UK receive NATO Form 302-1 from U.S.

Force’s units located in EU countries and receipt for the shipment on the NATO Form 302-1

as prescribed in ECM 4504.01 and DoD 4500.9R, Part V, Chap 510. Completed NATO

Form 302-1 will be forwarded to HM Revenue & Customs together with HMRC Form C88

and supporting documentation. See Attachment 12. The destination Personal Property

Shipping Office (PPSO), Installation Transportation Officer or Customs Clearance Officer in

the UK will retain one completed NATO Form 302-1 in their file.

2.2. Shipments to U.S. Force’s units located in EU countries. For movements between

commercial premises/commercial companies, the commercial agent must take responsibility.

For exports from the UK to other EU locations, HMRC requires use of New Computerised

Transit System.

2.3. Personnel will complete HMRC Form C2 to clear personal effects commercially

imported after their initial entry into the UK. Personnel should be aware that bonded agents

and warehouses in the UK are only given between 7-10 days of free storage for shipments to

clear before daily storage accrual fees are assessed against the member. Personnel may

contact their local PPSO for assistance in these cases.

2.4. Shipments for personnel who are separating or retiring and settling in the UK will be

processed by use of HMRC Form C3. Shipments processed by 727 AMS or SDDC will be

submitted to National Clearance Hub Salford with a C-130 removal note.

3. Exports. The following procedures are to be used for the export of goods from UK:

3.1. HMRC Form C88 is completed for the export of U.S. Force’s goods from the UK.

Copies 2 and 3 are used. Goods exported must be those which were used exclusively by U.S.

Force’s units assigned to the UK. DCMA – Northern Europe (NE), SDDC UK-DET, and 727

AMS (AMC) may request modifications to export procedures to satisfy unique requirements;

however, any modifications must be coordinated and approved by USAFE-UK/A4 and

HMRC prior to implementation.


3.2. Prepare HMRC Form C88s copies 2 and 3. The original HMRC Form C88 is provided

to HMRC and a photocopy is retained by the issuing office. See Attachment 12. HMRC will

return copy (number 3) when processed. Log the HMRC Form C88 in the customs form

register. HMRC requires retention of C88s for a period of 4 years. See Attachment 8.

3.3. A NATO Form 302-1 is not used for exports to non-EU countries. A NATO Form 302-1

may still be required if the shipment transits EU countries enroute to a non-EU destination.

3.3.1. A NATO Form 302-1 will be used for U.S. Force loaded, sealed and dispatched

surface (truck) movements within the EU; for such movements where destination is

within the EU, no HMRC Form C88 will be required. UK policy states that movements

completed under the NATO Form 302-1 procedure must commence and terminate at a

NATO Visiting Forces base within the EC and that a competent NATO authority must

complete the NATO Form 302-1. When NATO Form 302-1 is issued the movement is

the responsibility of the Force and the releasing unit that prepared the NATO Form 302-1

for HMRC will ensure personnel provide one copy of NATO Form 302-1 to HMRC

following release of shipment. See Attachment 12. Consignor will retain one copy of the

form but original and all other copies will accompany the shipment. Ensure carrier is

instructed to provide form to U.S. Force at destination for presentation to host nations

Customs. Full compliance with NATO Form 302-1 completion, reconciliation and close-

out process is required IAW DoD 4500.9R part V Chapter 510 and ECM 4504.01.

3.3.2. NATO Form 302-1 will be pre-authenticated by HMRC prior to issuance which

includes stamping/marking, and signing blank NATO Form 302-1 provided by U.S.

Force’s units. See Attachment 12. U.S. Force are responsible for maintaining adequate

supplies of pre-authenticated forms; HMRC monitor following pre-authentication and

may require forms to be marked void once 60 days has passed.

3.4. For movements between commercial premises/commercial companies, the commercial

agent must take responsibility. For exports from the UK to other EU locations, HMRC

requires use of New Computerised Transit System.

3.5. Military Surface Deployment and Distribution Command (SDDC) and Air Mobility

Command (AMC) are the competent agencies for customs clearance at UK sea ports and

military airports under their jurisdiction. Each Logistic Readiness Squadron and/or

authorized area customs clearance officer is responsible for issuing HMRC C88 for

movements which are not the responsibility of SDDC or 727 AMS (T-0).

3.6. Preparation of HMRC Form C88. This paragraph describes the information to be

entered in each box of the HMRC Form C88 when it is used as an export declaration form by

the U.S. Force. Boxes on the form will be completed in accordance with Table 2:

Table 2. Preparation of C88 for Exports

a. Box 1 Declaration: Enter "EX" in the first subdivision.

Enter "A" in the second subdivision (goods arrived).


b. Box 2 Consignor/Exporter: Enter "GBN10027747000" after" No".

Then enter the unit and location of the consignor,

e.g., 100 ARW/LGRD, RAF Mildenhall, Suffolk,

IP28 8NF, GB.

c. Box 5 Items: C88 will be a consolidated entry by

manifest/document for a single truck conveyance,

flight or vessel movement with entry of "1".

d. Box 6 Total Packages: Enter the total number of packages (pieces). If

goods are imported in bulk, e.g., oil, etc., enter 1.

e. Box 7 Reference number: Enter the applicable reference number. See

Attachment 8.

f. Box 8 Consignee/No: Enter consignee’s service and location, e.g., USAF,

Dover AFB, Delaware, U.S.

g. Box 14 Declarant/Representative

No:

Enter "[1]" after "No" indicating self representation.

h. Box 15a Country of Export: Enter "GB".

i. Box 17a Country destin. Code: Enter code for country of ultimate destination, or

"US" if moving within EU. See Attachment 2.

Note: Only one country of destination can be

entered.

j. Box 30 Location of Goods Enter "GB” followed by port identifier code. See

Attachment 6.

k. Box 31 Packages and

Descriptions:

For each item enter:

Package Markings - enter "PM=" followed by

general description such as "Mixed cargo",

"Personal property", "Mail, "Mixed cargo including

Personal Property".

Type of Package (see Attachment 11 for applicable

codes) preceded by "PC=".

l. Box 32 Item No: Enter 1.


m. Box 37 CPC: (Customs

Procedure Code):

Enter 10 00 013.

n. Box 40 Summary

Declaration/Previous

Document:

3 coded entries are required separated by "-".

Enter "Z".

Enter Document Type Code from Attachment 10.

Enter Manifest Reference Number.

o. Box 44 Additional Information/

Documents Produced/

Certificates and

Authorizations

Enter a Reference in following format:

Enter last digit of year, i.e. 2011 =1.

Enter GBN10027747000.

Enter "-".

Enter Reference Number from box 7.

Example 1GBN10027747000-AMSS0001.

p. Box 54 Place and date: Enter details as required by headings.

Signature and name of

declarant:

The authorized official completing the declaration

should sign here and affix their customs clearance

officer stamp.

4. Appointment of Customs Clearance Officers and Agents.

4.1. Commanders will appoint personnel (U.S. military and civilian) in writing (T-0). See

Attachment 5. A copy of all appointment letters will be furnished to USAFE-UK/A4.

4.2. USAFE-UK/A4 will appoint Customs Clearance Agents in writing providing guidance

for completion of entries in accordance with arrangements agreed between USAFE-UK and

HMRC (T-0). HMRC Policy will be provided with confirmation of appointed Agents.

5. Removal of Goods from Customs or Excise Warehouses.

5.1. An HMRC Form C88 is required to effect removals from customs or excise warehouses

in the UK. Handle warehouse removals as an import transaction completing the HMRC Form

C88, as prescribed in paragraph 1.2 For excise warehouse removals involving fuels, beer,

wines or spirits, see paragraph 5.2 In addition, provide the following information:

5.1.1. At the top of the original only, type or print using red ink "VISITING FORCES"

and "PURCHASER’S COPY".

5.1.2. Leave block 21 blank.


5.1.3. Block 37, CPC. For goods originating outside the EU Accessionary States, Special

Territories of the EC or those having a customs union with the EC, use the following:

CPC 40 71 007 for goods that are for official use of the U.S. Force: CPC 40 71 010 for

personal effects of U.S. Force personnel. If goods originate in an Accessionary Member

State, Special Territory of the EC or a location with a customs union with the EC contact

USAFE-UK/A4.

5.1.4. Block 44. Show address of local HMRC office responsible for the warehouse.

(Form C88 lodged at this address to effect release of the shipment).

5.1.5. Block 49. Show location of warehouse using a HMRC constructed 10-digit

identification number. This number can be obtained from the HMRC office responsible

for the warehouse or directly from the warehouse keeper.

5.1.6. Retain one copy of the HMRC Form C88 in the issuing office’s file.

5.2. For excise warehouse removals involving fuels, beer, wine or spirits:

5.2.1. Use HMRC Form C185 for excise warehouse removals involving fuels, beer, wine

or spirits.

5.2.2. Preparation of HMRC Form C185. This paragraph describes the information to be

entered in each box of the HMRC Form C185 when it is used as an excise declaration

form by the U.S. Force. The boxes on the form as shown in Table 3 must be

completed:

Table 3. Preparation of Form C185

a. Name and address of agent or

supplier:

Name and address of company releasing the export shipment.

b. Names of personnel where

goods are for onward

distribution:

Unit designation and UK civilian address of the receiving unit.

c. Details of goods or reference

to order forms attached:

Complete listing of items to be released; purchase order number;

customs house name/address; procedure (CPC code), reference

number, and statement "HMRC Form C185 lodged at this

address to effect release."

d. Declaration by authorized

designated officer:

Certify the goods are for the exclusive use of the Armed Forces

of "the United States of America, GBN10027747000, in the

United Kingdom."

e. Authorized signatory: Signature of Military Customs Inspector releasing the shipment.

f. Appointment: Enter Military Customs Inspector.

g. Name and rank: Self explanatory.

h. UK address: Unit designation and UK address (no APO addresses) of Military

Customs Inspector.

i. UK telephone number: UK area code and telephone number.

j. Official date stamp: Military customs stamp of authorized signatory.


5.2.3. For any additional instructions that might apply concerning bonded warehouse

removals of fuels, beer, wine or spirits, contact HM Revenue & Customs, Community

Transit Team, Custom House, Main Road, Dovercourt Harwich, Essex, CO12 3PG.

6. Non-U. S. Visiting Force Shipments. Unless specifically agreed between the U.S. and UK,

items which do not meet the criteria for the exclusive use of the U.S. Force in the UK, must not

be provided a Customs entry using any CPC listed in Table 1 or Table 2. Items which do not

meet Visiting Forces criteria include movements to UK contractors supporting Department of

Defense (DoD) contracts for repair/calibration and return to locations outside of the UK; exports

of production items, or imports of government furnished material for processing into an end item

to be exported from the UK; foreign military sales/items loaned/items transferred between U.S.

Force and MoD (including between U.S. and British Forces within the UK); movements to/from

museums including military museums; no shipments in these categories will normally qualify for

Status of Forces Agreement (SOFA) concessions. An HMRC Form C88 will NOT be issued

under normal circumstances. Goods are not permitted to be transferred between U.S. and British

Forces within the UK when Customs cleared into the UK for the exclusive use of the U.S. Force;

items are designated non-EU goods and remain bonded. An agreement is in place between

HMRC and USAFE-UK governing the process for movement of non-U.S. Visiting Forces

shipments using the Defense Transportation System (DTS). These DTS movements involving

military airlift are only approved in and out of the UK utilizing RAF Mildenhall. All shipments

must be reported to the Airlift Clearance Authority (ACA) at RAF Mildenhall as designated by

USAFE-UK/A4, and the DTS will only be utilized for class 1 items and/or other items requiring

transportation protection services. Other movements made by commercial means must not

transit U.S. Force locations in the UK, but must be shipped direct to the destination

Contractor/British Forces location, with consignee responsible for all import Customs processes.

See paragraph 6.2 for exception relating to contractor operated functions.

6.1. Clearance of Non-U.S. Visiting Forces Shipments.

6.1.1. Imports to the UK. When non-U.S. Visiting Forces destined shipments move via

the DTS into the UK, the appropriate U.S. agency must notify the UK consignee and

advise the consignee or the consignee’s agent to lodge a customs clearance request to HM

Revenue & Customs. These shipments will not be released until customs clearance is

granted. For shipments arriving via AMC aircraft into RAF Mildenhall, USAFE-UK/A4

ACA at RAF Mildenhall notifies the UK contractor; for shipments arriving via Military

Sealift Command (MSC) vessels, Universal Service Contract, or any other vessels that

MSC has oversight over, SDDC UK-DET notifies the UK contractor. Should any items

arrive at other than the authorized RAF Mildenhall military airfield, the responsible

receiving Unit having knowledge of the shipment will ensure that the shipment is referred

to the ACA at RAF Mildenhall for notification process; shipment will not be released

from U.S. Force’s possession until clearance has been obtained and proof provided to the

ACA.

6.1.2. Exports from the UK. When movement from the UK is permitted via the DTS,

DCMA, the UK contractor, UK museum or British Forces shipper (FMS and co-operative

airlift agreement cargo) will be responsible for arranging their own customs clearance for

export shipments. For military airlift, before any cargo is physically sent to RAF

Mildenhall, it has to be cleared through the Airlift Clearance Authority (ACA), by

providing a DD Form 1384, Transportation Control and Movement Document, October


2000, with any supporting documentation such as Shipper’s Declaration and proof of

Customs export approval (Permission to Proceed status) via fax or email. Delivery can

only be made once approved by the ACA who will liaise with 727 AMS. In addition, a

copy of the documents must accompany the shipment when it is delivered.

6.2. Contractor Operated Functions. Contractor operated functions directly supporting a US

Force mission in the UK will generally qualify for import concessions under the SOFA. In

these cases, HMRC Form C88s facilitate the importation/exportation of supplies and

equipment into/from the UK when those items directly support the unit’s mission. Requests

by contractors for HMRC Form C88s must be validated in writing by a competent authority.

A competent authority may be an officer, senior noncommissioned officer or DoD Civilian

equivalent of the supported unit or a DoD contracting authority operating in the UK. A

competent authority is not a contractor or any of their employees. The competent authority

must clearly identify the item(s) to be imported/exported and include a statement certifying

that identified items are being imported/exported and are for the use of the U.S. Force

stationed in the UK.

DOUGLAS A. COX, Brigadier General, USAF

Commander, Detachment 1, Headquarters United

States Air Forces in Europe


Attachment 1

GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION

References

Integrated Tariff of the United Kingdom, Volume 3, January 2008

ECM 4504.01, Transportation Management within the USEUCOM Area of Responsibility, 8

August 2013

AFI 24-203, Preparation and Movement of Air Force Cargo, 2 November 2010

ECI 4002.01, Customs Border Clearance Agency Programs (CBCAP), 1 September 2011

AFMAN 33-363, Management of Records, 1 March 2008

Adopted Forms

HM Customs and Excise Form C-2, Declaration of Personal Goods Imported by Member of

Visiting Forces

HM Customs and Excise Form C-3, Bringing your Personal Belongings to the UK from outside

the European Community

HMRC Form C88, European Community Single Administrative Document

DD Form 1434, UK Customs Declaration for the Importation of Personal Effects of U.S.

Forces/Civilian Personnel on Duty in the UK

NATO Form 302-1, Import/Export Customs Declaration (For Goods Which Are the Property of

or Destined to be the Property of the American Forces)

Abbreviations and Acronyms

ACA—Airlift Clearance Authority

AFI—Air Force Instruction

AFPD—Air Force Policy Directive

AFRC—Air Force Reserve Command

AFMAN—Air Force Manual

AFRIMS—Air Force Records Information Management System

AMC—Air Mobility Command

AMS—Air Mobility Squadron

ANGUS—Air National Guard of the United States

CHIEF—Customs Handling of Import and Export Freight System (United Kingdom)

CPC—Customs Procedure Code

DCMA—Defense Contracting Management Agency

DOD—Department of Defense


DTS—Defense Transportation System

EC—European Community

ECM—United States European Command Manual

EID—European Integrated Distribution

EORI—Economic Operators Registration and Identification

EU—European Union

FMS—Foreign Military Sales

GB—Great Britain

HAWB—House Airway Bill

HM—Her Majesty

HMRC—Her Majesty’s Revenue and Customs

IAW—in accordance with

IMP—import

ISO—International Organization for Standardization

MAWB—Master Airway Bill

MSC—Military Sealift Command

NATO—North Atlantic Treaty Organization

NE—Northern Europe

NICSMA—NATO Integrated Communications Systems Management Agency

OCR—Optical Character Reader

OPR—Office of Primary Responsibility

PPSO—Personal Property Shipping Office

RDS—Records Disposition Schedule

SAD—Single Administrative Document

SHNMO—SHAPE Host Nations Management Office

SDDC—Surface Distribution and Deployment Command

SOFA—Status of Forces Agreement

USAFE—United States Air Forces in Europe

USAREUR—United States Army in Europe

USNAVEUR—United States Navy in Europe

USVF—United States Visiting Force

VAT—Value Added Tax


Attachment 2

COUNTRY CODES

Below is an extract of the Country Code listing. Additional codes can be found at:

http://www.theodora.com/country_digraphs.html

Table A2.1. Country Codes

COUNTRY CODE COUNTRY CODE

AFGHANISTAN AF ALBANIA AL

AUSTRALIA AU AUSTRIA AU

BAHRAIN BH BELGIUM BE

BOSNIA BA BRITISH INDIAN OCEAN TERRITORY IO

CANADA CA CROATIA HR

CYPRUS CY CZECH REPUBLIC CZ

DENMARK DK DJIBOUTI DJ

EGYPT EG ESTONIA EE

FINLAND FI FRANCE FR

GEORGIA GE GERMANY DE

GREAT BRITAIN GB GREECE GR

GREENLAND GL GUAM GU

HONDURAS HN HUNGARY HU

ICELAND IS IRAQ IQ

IRELAND IE ISRAEL IL

ITALY IT JAPAN JP

KOREA (SOUTH) KR KUWAIT KW

KYRGYZSTAN KG LATVIA LV

LITHUANIA LT LUXEMBOURG LU

MACEDONIA MK MARSHALL ISLANDS MH

NETHERLANDS NL NEW ZEALAND NZ

NORWAY NO PAKISTAN PK

POLAND PL PORTUGAL PT

QATAR QA ROMANIA RO

RUSSIA RU SAUDI ARABIA SA

SERBIA RS SLOVAK REPUBLIC SK

SLOVENIA SI SPAIN ES

SWEDEN SE TURKEY TR

UKRAINE UA UNITED ARAB EMIRATES AE

UNITED KINGDOM UK UNITED STATES US


Attachment 3

HER MAJESTY’S CUSTOMS AND EXCISE FORM C88

Example completed as import by military airlift


Example completed as export by military airlift


Attachment 4

HER MAJESTY’S CUSTOMS AND EXCISE FORM C185


Attachment 5

SAMPLE LETTER OF APPOINTMENT

OFFICE SYMBOL DATE

MEMORANDUM FOR RANK/TITLE, FIRST NAME, MIDDLE INITIAL, LAST NAME, SSN (IF

APPLICABLE), COMPLETE MILITARY OFFICE ADDRESS, COMPLETE CIVILIAN OFFICE

ADDRESS

SUBJECT: Appointment of Customs Clearance Officer

1. In accordance with ECM 4504.01, you are hereby appointed as customs clearance officer for ... (insert

command or unit). You will authenticate NATO Form 302-1 (Import/Export Customs Declaration) for

clearing U.S. Forces owned cargo entering, leaving or transiting.... (insert all European countries

applicable for your command’s forseeable cargo routes, i.e. Germany, France, Italy Austria, Spain,

Hungary ….). You will also authenticate the C-88 United Kingdom customs form for shipments from/to

(select the appropriate) the United Kingdom (if your command ships to the U.K., add this sentence only if

your command has access to C-88 forms).

2. Customs stamp number ____ (insert identified stamp number) is issued for use in connection with the

authentication of NATO Form 302-1 (add "and C-88" if applicable) as described in above regulation. This

stamp will be properly secured in a safe.

3. Effective date: _____________ (insert applicable date, normally the same date as reflected on the

memorandum above plus one week for mail & ICTB review) until officially released or relieved from this

appointment. For any NATO Form 302-1 issued to cover a shipment to/from/through Italy the waiting

period to apply stamp and signature is a minimum of 45 days from the effective date

4. This authority will not be delegated. Customs forms will be prepared, filed, accounted for,

safeguarded, disposed and transferred in accordance with above cited regulation. The next sentence is

optional, pend-ing individual command’s requirements: Notify the undersigned/the POC for this

action/the admin clerk (identify an individual by position) at least 45 days (timeline to be determined by

the command) in advance of any change to your current duty assignment that would affect this

appointment.

5. POC for this action is ... (Rank/Title, First Name, Last Name, Military & Civilian Phone number, e-

mail address) Contact information for appointed individual: Military and Civilian Phone and Fax number,

e-mail address.

JOHN DOE *by regulation the

LTC, TC letter has to be signed by

Commanding at least an O-5 equivalent

CF

1- Individual

1- CDR USAPPCE Roedelheim, Unit 25310, APO AE 09090

1- HQ USEUCOM, ECJ4-LO-ICTB, Unit 30400, APO AE 09131

Optional: identify any other internal distribution as designated by the command


Attachment 6

PORT IDENTIFIER CODES

NOTE: Should the list not include the port used, a full list is shown at

https://www.uktradeinfo.com/CodesAndGuides/Pages/CodesGuides.aspx (Air and Sea Codes

can be located from this page). The codes are to be used to complete the Location of Goods box

(Box 30) on Form C88.

Table A6.1. Port Identifier Codes

Port Code Port Code

ENGLAND & WALES

Avonmouth AVO Barrow-in-Furness BAR

Blyth BLY Boston BOS

Cardiff CDF Colchester COL

Cowes COW Dover DOV

Ellesmere Port ELL Exeter EXE

Falmouth FAL Felixstowe FXT

Fishguard FIS Fleetwood FLE

Folkestone FOL Fowey FOY

Goole GOO Great Yarmouth GTY

Grimsby GRI Hartlepool HTP

Harwich HRH Heysham HEY

Holyhead HLD Hull HUL

Immingham IMM Ipswich IPS

Kings Lynn KLN Liverpool LIV

Llanddulas LLA London LON

Lowestoft LOW Manchester MNC

Medway MED Middlesborough MID

Milford MIL Mostyn MOS

Newhaven NHV Newport, Gwent NPT

Northwich NTH Norwich NOR

Par PAR Penzance PEN

Plymouth PLY Poole POO

Portsmouth PTM Port Talbot PTB

Ramsgate RMG Runcorn RUN

Scarborough SCA Sharpness SSS

Shoreham SHO Silloth SIL

Southampton STN Sunderland SUN

Swansea SWA Teignmouth TNM

Thamesport THP Trent TRT

Thames Europort TEP Watchet WAT

Weymouth WEY Whitby WTB

Whitehaven WHV Whitstable WTS

Wisbech WIS Workington WOR


Port Code Port Code

ISLE OF MAN

Douglas DGS

SCOTLAND

Aberdeen ABD Ardrossan ARD

Ayr AYR Dundee DUN

Faslane GRK (Greenock) Fraserburgh FRB

Glasgow GLW Grangemouth GRG

Greenock GRK Hound Point Terminal HPT

Inverness INV Irvine IRV

Kirkcaldy KKD Kirkwall KWL

Leith LEI Lerwick LER

Montrose MON Peterhead PHD

Rosyth ROS Stornoway STO

NORTHERN IRELAND

Belfast BEL Coleraine CLR

Londonderry LDY Warrenpoint WPT

Land Boundary ILB

DESIGNATED AIRPORTS - UNITED KINGDOM

Aberdeen ABZ Belfast International BFS

Birmingham BHX East Midlands EMA

Edinburgh EDI Farnborough FAB

Filton FZO Glasgow GLA

London Gatwick LGW London Heathrow LHR

London Luton LTN London Stansted LSA

Manchester MAN Prestwick PIK

Ronaldsway (IoM) RWY Southend SEN

MILITARY AIRFIELDS

Brize Norton BZN Fairford (Use for

Croughton/Alconbury

also)

FFD

Feltwell FLT Lakenheath LKH

Menwith Hill MWH Mildenhall MDH

INLAND CLEARANCE DEPOTS AND INLAND RAIL DEPOTS

Verify address and code upon notification of any shipments at inland clearance and inland rail

depots


Attachment 7

MODE OF TRANSPORT CODES

1 = Sea Transport

4 = Air Transport

3 = Accompanied Trailer


Attachment 8

REFERENCE NUMBERS FOR C88 FORMS

A8.1. Instructions. Units will sequentially number each C88 issued. The reference number will

consist of the unit’s four digit alpha code and a minimum of a four digit number. For example,

RAF Alconbury would be: AYHF0001, AYHF0002 and so on. A log will be maintained to

record all C88s issued. The log should include the following details: reference number, date

issued origin of shipment, destination of shipment and remarks block should also be used for

miscellaneous information needed locally.

Table A8.1. Reference Numbers for C88 Form

Unit Reference Number Commencing

USAFE-UK/A4, RAF MILDENHALL USUK0001

48 LRS/LGRDDC, RAF LAKENHEATH LKZF0001

100 LRS/LGRDDC, RAF MILDENHALL MHZF0001

420 ABS/LGRT, RAF FAIRFORD FFDF0001

421 ABS/LGRT, RAF MENWITH HILL HRGA0001

422 ABS/LG, RAF CROUGHTON CRGH0001

423 ABS/LGRT, RAF ALCONBURY AYHF0001

727 AMS, RAF MILDENHALL AMSS0001

AAFES UK DEPOT, RAF FELTWELL FWLH0001

DCMA NE LOUDWATER NCCN0001

SDDC UK-DET, RAF MILDENHALL SDDC0001

SPECIAL US LIAISON OFFICE, CHELTENHAM SUSH0001

TCS OAKHANGER OKHH0001


Attachment 9

EUROPEAN UNION COUNTRIES

Austria

Belgium

Bulgaria

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Netherlands

Hungary

Italy

Latvia

Lithuania

Luxembourg

Malta

Poland

Portugal

Republic of Ireland

Romania

Slovakia

Slovenia

Spain

Sweden

United Kingdom

LIST OF EUROPEAN UNION ACCESSIONARY STATES

(Status of candidate Countries will be monitored)

Croatia

LIST OF SPECIAL TERRITORIES OF THE EC & THOSE WITH A CUSTOMS

UNION WITH THE EC

Andorra

Canary Islands

Channel Islands

Iceland

Liechtenstein

Norway

San Marino

Switzerland

Turkey


Attachment 10

LIST OF DOCUMENT TYPES FOR BOX 40 OF C88

Key

X - Summary Declaration

Y - Initial Declaration of goods under simplified procedures

Z - Previous document

Table A10.1. Document Types

Extract from Appendix C12 of the HMRC Tariff: http://www.hmrc.gov.uk/

Document Type Code Import

Classes

Export

Classes

Container List 235 Z Z

Loading List (delivery note) 270 X,Z Z

Packing List 271 Z Z

Proforma Invoice 325 Z Z

Commercial Invoice 380 Z Z

House waybill 703 Z Z

Master Bill of Lading 704 Z Z

Bill of Lading 705 X,Z Z

Road Consignment Note 730 Z Z

Air Waybill 740 X,Z Z

Master Air Waybill 741 X,Z Z

Despatch Note (Post Parcels) 750 Z Z

Multimodal/Combined Transport Document 760 Z Z

Cargo Manifest 785 X,Z Z

Community Transit Declaration – Mixed Consignments (T) 830 X,Y,Z

External Community Transit Declaration (T1) 821 X,Y,Z

Internal Community Transit Declaration (T2) 822 X,Z

TIR Carnet 952 X Z

ATA Carnet 955 Z Z

Information Sheet INF3 IF3 Z Z

Information Sheet INF8 IF8 Z

Cargo Manifest – Simplified Procedure MNS X,Y,Z

Other ZZZ X,Y,Z Z


Attachment 11

LIST OF PACKAGE CODES

Table A11.1. Package Codes

Type Package Code

Box BX

Box, Aluminium 4B

Box, Fibreboard 4G

Box, Natural Wood 4C

Box, Plastic 4H

Box, Plywood 4D

Box, Reconstituted Wood 4F

Box, Steel 4A

Box, Wooden, Natural Wood, Ordinary 4A

Bundle BE

Carton CT

Coil CL

Container, not otherwise specified as Transport Equipment CN

Crate CR

Cylinder CY

Drum, Aluminium, Non-Removable Head QC

Drum, Aluminium, Removable Head QD

Drum, Fibre 1G

Drum, Steel, Non-Removable Head QA

Drum, Steel, Removable Head QB

Envelope EN

Footlocker FO

Intermediate Bulk Container WA

Packet PA

Pallet PX

Pallet, Box PB

Pallet, Shrinkwrapped AG

Skid SI

Unpacked/Unpackaged Single Unit NF

Unpacked/Ukpackaged, Multiple Units NG

Extract from Appendix C8 of the HMRC Tariff: http://www.hmrc.gov.uk/


Attachment 12

CONTACTS LISTING

USAFE-UK:

USAFE-UK/A4, RAF MILDENHALL

e-mail: [email protected]

Tel: DSN 238-2132 or

Comm (0)1638 542132

USAFE-UK/A4 ACA

e-mail: [email protected]

Tel: DSN 238-7106 or

Comm (0)1638 547106

FAX: DSN 238-2703 or Comm (0)1638 542703

HMRC:

Office for submittal of all C88 forms (import, including via commercial ports, and export), and

import NATO Form 302-1:

FREEPOST

National Clearance Hub

Custom House

Furness Quay

Salford, M50 3XX

[email protected]

Office for Pre-Authentication of NATO Form 302-1 and for submittal of all export NATO Form

302-1/Reconciliation/Close-Out Evidence:

Central Community Transit Office

Central Region,

Customs House

Maid Road

Harwich, Essex CO12 3PG

Telephone Number: 01255 244738