CD/GN/S470: Completion of Import and Export Request Forms and information on insurance requirementsCulham Home > Management System > Procedures/Specifications > CD/GN/S470 CULHAM UKAEA Culham Guidance Note CD/GN/S470 Completion of Import and Export Request Forms and information on insurance requirementsIssue: 1 Date: June 2009 Author: L Curtis Reviewer: J W Hill Approver: M Cox Purpose | Scope | Guidance | Records Import Request Form | Export Request Form Printable Uncontrolled Version This is an UNCONTROLLED printable copy of Guidance Note CD/GN/S470 Issue 1. The controlled copy is available on the Management System pages of the Culham Division Intranet. 0 DOCUMENT CONTROL 0.1 Changes Made 0.1.1 First Issue 0.2 Changes Expected 0.2.1 None 1 PURPOSE 1.1.1 To provide guidance on the correct completion of forms Ff346 (Import Request) and Ff347 (Export Request) and to give information on insurance requirements. 2 SCOPE 2.1.1 This guidance note applies to all persons responsible for the Import or Export of goods to/from UKAEA Culham. 3 GUIDANCE 3.1 Introduction 3.1.1 These notes are to provide assistance on the completion of the above forms and to give information about Insurance requirements. For further assistance please contact: For despatch queries call Despatch on Extension 6362. For insurance queries call UKAEA’s insurance manager on 720-1820 3.1.2 To avoid unnecessary delays please complete all relevant fields. 3.2 Export Request 3.2.1 Part A 3.2.1.1 Section 1 Customer Details – These details are required to meet administrative and financial requirements. The final cost of your export inclusive of packing and shipping costs will be recharged to the WBSe number quoted. Contract no – Contract numbers are required for the following exports. You should advise Contracts branch of any exports that apply. If a contract number is not required please state N/A Export of goods for assessment for repair and subsequent repair or scrapping Export of goods on loan 3.2.1.2 Section 2 Type of export – please tick one. Particular types of export can qualify the goods for duty free status both overseas and in the UK (if returned). PermanentGoods are being exported permanently and are not returning to the UKAEA Repair and ReturnGoods are being exported for repair and are then being returned to UKAEA LoanGoods are being loaned for a period of time but will return to UKAEA TemporaryAny other type of export where goods are expected to return back to UKAEA (other than repair/return and loan) Merchandise in Baggage (MIB)Goods are being exported by a person working for UKAEA in their personal/business luggage rather than by a courier. These items are often overlooked but they are subject to HM Revenue and Customs regulations and should be declared. If Loan or Temporary export will the goods be modified before their return? – If goods are modified whilst on Loan or Temporary export their value for duty may change. Please indicate if the goods will be modified before they are returned to UKAEA Culham. Is this a gift – If the item is being given to an organisation in another country please state yes and give an approximate value of the item. The value is needed for HM Revenue and Customs purposes. Shipping terms (also known as Incoterms – International commercial terms). There are 13 terms of sale accepted worldwide in assignment of costs and responsibilities between the buyer and the seller, the most common of which are stated in Section 2 of the form. Please tick one. Guidance should be sought from Contracts if you are unsure. If a suitable term is not listed please state which term is being used. Full list of terms. Description of most common shipping terms Collect ChargesDelivery or shipment for which transportation and other charges are paid by the buyer. DDP (Delivered Duty Paid)DDP terms tend to be used in intermodal or courier-type shipments. Whereby, the shipper/seller is responsible for dealing with all the tasks involved in moving goods from the manufacturing plant to the buyer/consignee's door. It is the shipper/seller's responsibility to insure the goods and absorb all costs and risks including the payment of duty and fees. DDU (Delivered Duty Unpaid)This arrangement is basically the same as with DDP, except for the fact that the buyer is responsible for the duty, fees and taxes. WorksOne of the simplest and most basic shipment arrangements places the minimum responsibility on the seller with greater responsibility on the buyer. In an Works transaction, goods are basically made available for pickup at the shipper/seller's factory or warehouse and "delivery" is accomplished when the merchandise is released to the consignee's freight forwarder. The buyer is responsible for making arrangements with their forwarder for insurance, export clearance and handling all other paperwork. Pre-paidAir or ocean freight charges that are paid at the port of origin or loading, and are billed to the importer in the exporter's invoice. It is not refundable even if the shipment fails to arrive at its destination. Declared Value for Customs – This is required to enable HMRC to calculate Export Duties and will also be needed by the Finance Department for the Commercial or Pro-Forma Invoice (See below). Commercial or Pro-Forma invoice - A COMMERCIAL OR PROFORMA INVOICE IS REQUIRED FOR ALL EXPORTS. THIS CAN BE OBTAINED FROM FINANCE, K2/1/08 (EXTN 6395) ON PRODUCTION OF THIS FULLY COMPLETED FORM. A commercial invoice is a document used in foreign trade for commercial shipments with a commercial value. A pro-forma invoice is a document used in foreign trade f or non-commercial shipments with no commercial value. Both are used as customs declarations provided by the person or company that is exporting an item across international borders. 3.2.1.2 Section 2 – Delivery deatails All fields require completion to ensure accurate and speedy delivery and for use by HMRC. Switzerland - if you are exporting to Switzerland For Customs purposes exports to Switzerland valued in excess of £5k require an EFTA form EUR1 for duty free transit. Forms must be completed by the exporter with original signatures and are available from the Despatch Team in D4. Exports valued at less than £5k do not require a EUR1 form. However, the proforma invoice accompanying the goods must include the following statement: "The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are in free circulation within the EEC" Description of Goods and reason for export – Please give as much detail as possible for customs clarification purposes. For example,rather than simply stating “widgets” a better description would be “Brass widgets for use in manufacture of vacuum cleaners”. Special requirements – Please give details of any special packing requirements or hazards posed by the items to be exported. If the goods are considered to be dangerous additional controls are required. Goods are to be considered dangerous if the transport of such goods has the potential to cause harm, risk, peril, or other evil to people, environment, equipment or any property whatsoever. 3.2.2 Part B If you require goods to be packed and/or despatched from Building D4 the Despatch Team would normally complete this section for you. However, there may be occasions when you may want an item picked up from another location on site. If this is the case you need to complete the table in this section AFTER the final transit packaging has been applied. For example if your item is being placed in a crate which is then being placed on a pallet then the total dimensions and weight including the crate and the pallet needs to be given. Weight must be given both as actual weight and volumetric weight as the courier/freight company will always use the greater of the two. Volumetric weight can be calculated from the following formula: W x L x H divided by 6000 All dimensions must be in centimetres Harmonised Commodity Code – This is an eight-digit code, which equates to a description of an item. No matter how diverse or obscure, all goods will have a unique code number. This code can be obtained from the Despatch Team in D4 or from the HMRC website. 3.2.3 Part C Please sign your application form. If you are not the budget holder for the WBSE you have given in Part A you will also need a signature from the person who is. 3.2.4 Part D You must inform the site Dangerous Goods Safety Advisor (DGSA) of any proposed Export so that they can assess the need for an Export License and the requirements of the Transport of Dangerous Goods Regulations. The DGSA (or their deputy) will sign to confirm they have had sight of the forms and indicate whether they consider the goods to be dangerous, controlled or neither. Despatch staff in D4 have been instructed to reject any forms that do not carry the authorised signature. Please see CD/P/S470 (Consignment of Dangerous Goods and the Import/Export of Controlled Items). 3.2.5 Insurance Insurance for exports should always be considered – Please see relevant section 3.4 for more information. 3.3 Import Request 3.3.1 Part A 3.3.1.1 Section 1 - Customer Details These details are required to meet administrative and financial requirements. The final cost of your import inclusive of packing and shipping costs will be recharged to the WBSE number quoted. Contract no – Contract numbers are required for all imports. Please contact UKAEA Contracts for assistance. 3.3.1.2 Section 2 - Import requirements Type of import – please tick one. Particular types of import can qualify the goods for duty free status on entry to the UK. PermanentGoods are being imported and are not returning to the exporter. Repair and ReturnGoods are being imported for repair and are then being returned to the exporter. LoanGoods are being loaned to UKAEA for a period of time but will return to the exporter. TemporaryAny other type of import where goods are expected to return back to the exporter (other than repair/return and loan). Merchandise in Baggage (MIB)Goods are being imported by a person working for UKAEA in their personal/business luggage rather than by a courier. These items are often overlooked but they are subject to HM Revenue and Customs regulations and should be declared. If Loan or Temporary export will the goods be modified before their return? – If goods are modified whilst on Loan or Temporary import their value for duty may change. Please indicate if the goods will be modified before they are returned to the exporter. Is this a gift – If the item is being gifted to UKAEA by an organisation in another country please state yes and give an approximate value of the item. Even though the goods are a gift they may still be subject to import duty and it is important that you are aware of the likely costs before you accept the gift. Shipping terms (also known as Incoterms – International commercial terms). There are 13 terms of sale accepted worldwide in assignment of costs and responsibilities between the buyer and the seller, the most common of which are stated in Section 2. Please tick one after consulting UKAEA Contracts as the terms required need to be stated in any contract set up for the import. If a suitable term is not listed please state which term is being used. Full list of terms. Description of most common shipping terms Collect ChargesDelivery or shipment for which transportation and other charges are paid by the buyer. DDP (Delivered Duty Paid)DDP terms tend to be used in intermodal or courier-type shipments. Whereby, the shipper/seller is responsible for dealing with all the tasks involved in moving goods from the manufacturing plant to the buyer/consignee's door. It is the shipper/seller's responsibility to insure the goods and absorb all costs and risks including the payment of duty and fees. DDQ (Delivered Duty Unpaid)This arrangement is basically the same as with DDP, except for the fact that the buyer is responsible for the duty, fees and taxes. WorksOne of the simplest and most basic shipment arrangements places the minimum responsibility on the seller with greater responsibility on the buyer. In an Works transaction, goods are basically made available for pickup at the shipper/seller's factory or warehouse and "delivery" is accomplished when the merchandise is released to the consignee's freight forwarder. The buyer is responsible for making arrangements with their forwarder for insurance, export clearance and handling all other paperwork. Pre-paidAir or ocean freightcharges that are paid at the port of origin or loading, and are billed to the importer in the exporter's invoice. It is not refundable even if the shipment fails to arrive at its destination. Declared Value for Customs – This is required to enable HMRC to calculate Import Duties. Harmonised Commodity Code – This is an eight-digit code, which equates to a description of an item. No matter how diverse or obscure, all goods will have a unique code number. This code can be obtained from the Despatch Team in D4 or from the HMRC website. 3.3.1.3 Section 3 - Sender / import details Please give the senders details in full. This information is needed by Finance and Contracts. Description of Goods and reason for import – Please give as much detail as possible for customs clarification purposes. For example, rather than simply stating “widgets” a better description would be “Brass widgets for use in manufacture of hoovers”. Special requirements – Please give details of any special handling requirements or hazards posed by the items to be imported. If the goods are considered to be dangerous additional controls are required. Goods are to be considered dangerous if the transport of such goods might cause harm, risk, peril, or other evil to people, environment, equipment or any property whatsoever. Consignment details after transit packaging has been applied – If possible please ask the sender how large and how heavy the consignment will be. This will give UKAEA’s freight forwarder valuable information that could speed up the delivery of your import. Weight must be given both as actual weight and volumetric weight as the freight forwarder will always use the greater of the two. Volumetric weight can be calculated from the following formula: W x L x H divided by 6000 All dimensions must be in centimetres 3.3.2 Part B Please sign your application form. If you are not the budget holder for the WBSE you have given in Part A you will also need a signature from the person who is. 3.3.3 Part C You must inform the site Dangerous Goods Safety Advisor (DGSA) of any proposed Import so that they can assess the need for an Import License and the requirements of the Transport of Dangerous Goods Regulations. The DGSA (or their deputy) will sign to confirm they have had sight of the forms and indicate whether they consider the goods to be dangerous, controlled or neither. Despatch staff in D4 have been instructed to reject any forms that do not carry the authorised signature. 3.3.4 Insurance Usually the seller/sender will make provision for insurance cover. Occasionally they may not so please liaise with your seller and Contracts to ensure that insurance has been arranged. If UKAEA is required to insure the import please complete Form B (see section 3.4) 3.4 Insurance 3.4.1 There is a set of accompanying forms for the four categories of transportation. These forms are all on the forms page of the Culham Intranet. Depending on the nature of your consignment you are required to complete additional paperwork for submission to UKAEA’s Insurance Manager. Form A: UK to UK Non Nuclear Transits. Form D: UK to UK Nuclear Liability Transits. Form B: UK to Overseas Non Nuclear Marine Cargo Transits. Form E: UK to Overseas Nuclear Liability Transits. The relevant forms should be completed by the relevant project manager and faxed (720 1811) or posted to The Insurance Manager, UKAEA, Manor Court, Chilton, Didcot, OX11 ORN. Form A is required so the insurers can see how many transits take place each year. This is basic information for our property insurance renewal. Form D is required when nuclear transits take place from one UKAEA licensed site to another UKAEA licensed site they are covered by BERR and the £2.25m Nuclear Insurance policy that UKAEA has with its captive insurer AEAIL. When the nuclear substance is being transported to a commercial company or to another site (e.g. a University) then it should be declared and covered by nuclear liability insurance. Form B is required to cover cargo going overseas. Items are only insured if they have been declared. The cost of the insurance is proportional to the declared value of the goods and varies with different destinations. Both the goods and the route taken have to be described on the form as well as the date of transit. This form is also used for insuring non-nuclear imports if the seller/sender is not responsible for arranging it. Form E is required to insure nuclear cargo going overseas for nuclear liability. It may be necessary to arrange a Certificate of Financial Security as well. This has to be signed by BERR and provides proof of the £140m of nuclear liability insurance cover. There are different charges for different modes of transport, for different substances and for different destinations so each must be described clearly. Cargo Insurance may also be taken out for the value of the nuclear goods themselves. This form is also used for insuring nuclear imports if the seller/sender is not responsible for arranging it. The form is read, checked and filed ready to be declared to the insurers at the end of each quarter: June, September, December and March. A deposit at the start of the year pays for these insurance policies and then a further charge is made at the end of the year if the deposit amount has been exceeded. Any charges are passed on to the relevant cost centre. There is no charge made for UK to UK transits as the Property Policy covers these. A multiplier is used when more than one package is sent. In the event of a loss there is a formal claims procedure. Please contact the Insurance Manager for details. General information on insurance arrangements for Nuclear Liability in Transit There are a number of policies available to cover Nuclear Liability in Transit. UKAEA’s Property all Risks Insurance Policy/Combined Liabilities Policy UKAEA has £2.25M cover in total across these policies to cover damage to nuclear property in transit in the UK and any liabilities arising out of this. The policies are held with UKAEA’s captive insurance company, AEA Insurance Ltd. Insurance Cover underwritten by the DTI A nuclear incident on a licensed site or when UKAEA-owned nuclear property is in transit would be covered by the indemnity we have from the DTI for nuclear accidents. This was continued for 07/08 despite the arrival of the NDA (and with their knowledge); not least because the NDA are still contemplating what nuclear insurance arrangements they might want to put in place for the decommissioning industry as a whole. The presence of this indemnity relieves UKAEA from the normal statutory requirement to insure on the commercial market against nuclear risk. The £2.25M cover within the UKAEA insurance captive described above would be the first port of call before activating the indemnity, but this would not be adequate in the event of a major incident. Nuclear Liability - Transits Insurance A consortium of insurers including Lloyds Underwriters underwrites the policy. The policy provides £140m of cover. Transits are declared quarterly. A deposit premium is paid and adjustments are made after the end of each financial year. Only transits declared are covered by this policy. Cargo Open Insurance This policy covers all forms of conveyance and all voyages and transits worldwide. Declarations are made quarterly and again only transits declared are covered by this policy. Subject matter that can be insured: Nuclear Substances, irradiated or not, and/or Nuclear Fuel Transit Flasks, and /or similar items, irrespective of whether Nuclear Fuel insured hereunder and/or other non- radioactive material is the property of the Assured. Group A. 1) Non-irradiated Fissile Materials (excluding natural or depleted uranium and thorium or compounds). 2) Radioisotopes not in their finished state prepared for use. 3) Empty Flasks. Group B. Irradiated Fissile Materials Group C. All other Machinery and/or similar items The limit is £500,000 for any one vessel and/or aircraft and /or vehicle. There are conditions on this policy: Nuclear Fuel Flasks are deemed to be an insured interest hereunder irrespective of whether Nuclear Fuel is insured hereunder. The policy excludes Excepted Matter as defined in the Nuclear Installations Act 1965 other than Natural Uranium Hexafluoride, Uranium Ore and Uranium Dioxide. At the present time we rely on the DTI indemnity, and our minimal £2.25M nuclear insurance cover where UKAEA owned material is moved from one UKAEA licensed site to another UKAEA licensed site. Within the United Kingdom we only take out commercial nuclear indemnity and cargo insurance where another company is involved and they can be invoiced for the cost of the commercial insurance. For example, where we are transporting waste that belongs to another organisation, or at their request, DTI cannot be expected to provide an indemnity. 4 RECORDS 4.1.1 Copies of forms Ff346 and Ff347 and associated courier / freight forwarder documents will be held by the Despatch department in D4 for a minimum period of three years. Forms Import Request Form - http://fusweb2.culham.ukaea.org.uk/mansys/pub/forms/ff346.rtf Export Request Form - http://fusweb2.culham.ukaea.org.uk/mansys/pub/forms/ff347.rtf