Customs Information Paper (14) 53
Low Value Bulking of Imports (LVBI) - CHIEF Changes
Who should read:
What is it about:
When effective:
Extant until/ Expires
LVBI approved operators and their agents or
representatives.
Changes to recording LVBI items on CHIEF
1 August 2014
Until further notice
1. Introduction
Further to CIP (14) 14, the CHIEF changes announced have now been made
to enable LVBI approved traders to comply with the requirement that goods
with an intrinsic value per consignee of between £15 and £135 (i.e. subject to
CPCs 40 00 005, 49 00 005 and 49 00 011), should be declared at goods
item level on CHIEF.
As from 1 August 2014, this requirement is mandatory. Failure to comply may
lead to suspension or ultimately withdrawal of an approval to use the LVBI
facilitation.
A CHIEF change has also been made to facilitate paying/submitting agents
acting on behalf of an LVBI approved entity to use their (the paying/submitting
agent’s) deferment account. A new code has been added to Box 48.
This means that the agent’s EORI number no longer needs to be entered in
Box 8 at header level.
2. Completion requirements from 1 August 2014
For CPCs 40 00 005, 49 00 005, 49 00 011:
The completion requirements for LVBI CPCs for Boxes 2, 8, 14, and 44 are
summarised below:
Box 2 (Consignor) - Where there are multiple consignors, leave blank at
header level, but give consignor names and addresses against each goods
item at item level. If there is only a single consignor, combined with multiple
consignees, enter this data at header level.
Box 8 (Consignee) - Follow these completion instructions depending on the
circumstances involved at header level:



If there is a single consignee, combined with multiple consignors, enter
the consignee data; or
For multiple consignees, AI code 00200 must be entered in each of the
name, address and postcode fields and when the LVBI approval
holder’s deferment account number (DAN) is used (indicated by Code
A in Box 48), 'GBPR' should be entered in the EORI field; or
If the LVBI approved entity is declaring self representation, complete
with their name, address and EORI number.
Enter details of Consignees at item level. Enter details of goods with an
intrinsic value per consignee of between £15 and £135 (up to 99 items)
Box 14 (Declarant/Representative) - Enter the name, address and EORI
number of the LVBI approved entity (unless self representation is declared
and Box 8 already contains this information)...
Box 44 (Additional Information) - Should contain:

AI statement BULKD and the LVBI approval number in the text
box at item level; and

The EORI number(s) as a GEN46 statement of any
agent/representative submitting the declaration (other than the
LVBI approval holder) and include representation details.
Box 48 - If a DAN other than the LVBI approval holders is to be used for the
consignment, use Code E (indicating that the submitting/paying agent is
deferring to his own account).
3.
Contacts
Sue Bohannan or Ann Flynn
HM Revenue and Customs
Customs Directorate
10th Floor, Alexander House
21 Victoria Avenue
Southend on Sea
Essex
SS99 1AA
Telephone 03000 592972/594179
Email: sue.bohannan@hmrc.gsi.gov.uk
ann.flynn@hmrc.gsi.gov.uk
Due to resource pressures, only queries directly related to this paper should
be directed to the people named above.
Enquiries on LVBI should be made to the VAT, Excise and Customs Helpline
on 0300 200 3700.
Queries can also be made using the online enquiry form at www.hmrc.gov.uk
Issued on the 23 July 2014 by Customs Directorate, HMRC.
For general HMRC queries speak to the VAT, Excise & Customs Helpline on telephone: 0300
200 3700.
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