Appendix 2: DE 1/11: Additional Procedure Codes: Index List
Updated 6 July 2024
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This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.
This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.
The completion notes in this Appendix are a supplement to the CDS Declaration Completion Instructions for Exports.
Where the DE 1/11 completion notes contain different instruction from the Declaration Completion Guide or other Appendices, the completion instructions in Appendix 2 take precedence.
The Appendix is broken into two parts:
- Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes
- Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes
Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes (from Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes Index List) should be declared first (see CDS Declaration Completion Instructions for Exports, DE 1/11 for more details).
Notes:
These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.
The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
General declaration completion notes
Where information may be entered at Header or Item level:
- It may only be entered at header level where it applies equally to every goods item. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
- Information must be entered at item level where it differs for even a single goods item
However, note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.
Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes Index List
Use the DE 1/10 鈥� 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.
Where this DE is used to specify a Union Additional Procedure Code, the first character of the code identifies a customs procedural treatment in the following series:
| Inward Processing (IP) | Axx |
| Outward processing (OP) | Bxx |
| Re-export or dispatch of CSDR goods | Cxx |
| Temporary admission (TA) | Dxx |
| Other | Fxx |
The following tables provide an index list of each Union 3-digit Additional Procedure Code that may be used in DE 1/11 and its description:
Inward processing (Article 256 of the Code)
A-Series
| Code | Description of Procedure |
|---|---|
| A04 | Re-export or dispatch of goods to discharge an Inward Processing Procedure (VAT only) |
Outward processing (Article 259 of the Code)
B-Series
| Code | Description of Procedure |
|---|---|
| B51 | Goods temporarily (re)exported for repair under guarantee using Outward Processing |
| B52 | Defective goods temporarily (re)exported for replacement under guarantee using Outward Processing |
| B53 | Outward Processing under agreements with third countries, possibly combined with VAT only Outward Processing |
| B54 | Goods temporarily dispatched under VAT only Outward Processing |
Re-export or dispatch of Community System Duty Reliefs (CSDR) goods
C-Series
| 颁辞诲别听 | Description of Procedure |
|---|---|
| C12 | Re-export of educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Council Regulation (EC) No 1186/2009 |
Re-export or Dispatch of Temporary Admission goods
D-Series
| 颁辞诲别听 | Description of Procedure |
|---|---|
| 顿01听 | Pallets聽(including pallet accessories and equipment) |
| 顿02听 | Containers聽(including container accessories and equipment) |
| 顿03听 | Means of road, rail, air, sea and inland waterway transport |
| 顿04听 | Personal effects and goods for sports purposes previously imported by travellers |
| 顿05听 | Welfare material for seafarers |
| 顿06听 | Disaster relief material |
| 顿07听 | Medical, surgical and laboratory equipment |
| 顿08听 | Animals聽(twelve months or more) |
| 顿09听 | Goods for use in frontier zone |
| 顿10听 | Sound, image or data carrying media |
| 顿11听 | Publicity material |
| 顿12听 | Professional equipment |
| 顿13听 | Pedagogic material and scientific equipment |
| 顿15听 | Packings, empty |
| 顿16听 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles |
| 顿17听 | Special tools and instruments聽(six months) |
| 顿18听 | Goods, subject to tests, experiments or demonstrations |
| 顿19听 | Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract |
| 顿20听 | Goods used to carry out tests, experiments or demonstrations without financial gain聽(six months) |
| 顿21听 | Samples |
| 顿22听 | Replacement means of production聽(six months) |
| 顿23听 | Goods for events or for sale |
| 顿24听 | Goods for approval聽(six months) |
| 顿25听 | Works of art, collectors鈥� items and antiques |
| 顿26听 | Goods imported with a view to their sale by auction |
| 顿27听 | Spare parts, accessories and equipment |
| 顿28听 | Goods imported in particular situations having no economic effect |
| 顿29听 | Goods imported for a period not exceeding three months |
| D30 | Means of Transport, for persons established outside the customs Territory of the Union, or for persons preparing for the transfer of their normal place of residence outside that Territory |
| 顿51听 | Temporary Admission with partial relief from duties |
Other
F-Series
| Code | Description of Procedure |
|---|---|
| F44 | Inward Processing; customs debt under Article 86(3) of the Code |
| F75 | Goods dispatched in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union (Article 1(3) of the Code) |
Appendix 2B: DE 1/11: Exports Additional Procedure Codes: National Codes Index List
Use the DE 1/10 鈥� 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.
Where DE 1/11 is used to specify a National Additional Procedure Code, the first character of the code is numeric followed by a two-alphanumeric code representing the description of the procedure.
The DE 1/11 National Additional Procedure Codes may be found in separate series according to the first character of the code.
The following tables provide an index list of each National 3-digit Additional Procedure Code that may be used in DE 1/11 and its description:
Series 0xx:
| 颁辞诲别听 | Description of Procedure聽 |
|---|---|
| 000 | No other Additional Procedure Code applies |
| 0GD | Certain goods consigned by other Government Departments and agencies |
| 0MG | Goods for Military Use Abroad |
Series 1xx:
| 颁辞诲别听 | Description of Procedure聽 |
|---|---|
| 1CD | Controlled Drugs using Simplified Procedures |
| 1CG | Controlled Goods using Simplified Procedures |
| 1DP | Goods exported or dispatched under diplomatic privilege (official use) |
| 1FT | Exportation of goods via a Fixed Transport Installation |
| 1MB | GB Goods exported as Merchandise in Baggage |
| 1MP | Prior export of equivalent milk and milk products (EX/IM) |
| 1NO | Goods exported or dispatched for US and other NATO visiting forces (official use) |
| 1NP | Goods exported or dispatched by US and other NATO visiting forces personnel (goods for personal use) |
| 1SW | Export of goods to discharge the shipwork or platform end-use procedure |
| 1VW | Goods liable to VAT only being exported or dispatched from customs warehousing |
Series 2xx:
| Code | Description of Procedure |
|---|---|
| 2CD | Controlled drugs, re-exported or dispatched from a special procedure using Simplified Procedures |
| 2CG | Controlled goods, re-exported or dispatched from a special procedure using Simplified Procedures |
| 2DP | Goods exported or dispatched under Diplomatic Privilege (personal use) |
| 2ES | Excise goods being exported or dispatched from onward supply relief, moving under an excise duty suspension, for movements not originating in the UK |
| 2IE | Indirect Export: Goods exiting the UK where an export declaration has not been made in the other Member State and the goods cannot be declared by an oral act or act by other means |
Series 3xx:
| Code | Description of Procedure |
|---|---|
| 3LV | Low Value Export or Dispatch to a Single Recipient |
| 3NS | Home Use goods that are excluded from external trade statistics being exported or dispatched |
| 3PE | Export or Dispatch of Personal Effects |
| 3PM | Export or Dispatch of Private Means of Transport |
| 3RI | Rejected Imports |
Series 4xx:
| Code | Description of Procedure |
|---|---|
| 46P | The exportation of replacement goods following the prior import of processed products obtained from equivalent goods under Outward Processing (Prior Import Equivalence) |
| 48P | Export of defective goods under Outward Processing following the prior import of replacement products |