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Re-Importation Customs Declaration

Re-Importation Customs Declaration

  • The regime code for re-importation in iCMS is IM6.
  • Re-importations are categorized as follows:
    • Re-importation after temporary export for renovation where a repair charge has been raised- The CPC code is 6113610.
    • Re-importation after temporary export for renovation where repair charge has not been raised- The CPC code is 6113620.
    • Re-importation after temporary export where goods have not changed their character or tariff classification e.g., exhibition – The CPC code is 6213620.
    • Re-importation of rejected/returned exports – The CPC code is 6313621.
  • To create an IM6 CD, an IDF is not a pre-requisite document.  It is the documents that were used for exportation of the goods being re-imported which are required.  
    • The step-by-step process for creating and registering an IM6 is described below:
      • Log into iCMS using your user ID and password.
      • Select “Clearance” icon on the home page.
      • Select Capture tab on the left side of the window.
      • Fill in all mandatory fields (preceding transaction is road manifest for export; preceding document is export CD) and SAVE. 
      • Click on “Assess” icon.
      • Click on “Register” icon; confirm registration of document.
      • Print e-slip by clicking declaration e-slip icon; make payment of due taxes.

Learning Activities

Log into the iCMS and undertake the following tasks. 


  1. Create and register an IM6 CD on iCMS.
  2. Create and register an IM5 CD on iCMS.


  1. Discuss the scope of IM5 and IM6 in customs declaration.
  2. Under what circumstances should you undertake the following:
  • Temporary importation
  • Temporary re-importation.