Guidance

Additional Procedure Code 2-Series: Permanent Export of Union Goods

Updated 30 September 2024

This Appendix contains the specific completion rules instructions for the 2-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Exports.

Use the index list and the Additional Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

Notes

The completion notes in this Appendix are a supplement to the main CDS Customs Clearance Request Completion Instructions for Inventory 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.

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.

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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.

21G: Private Exportations: Goods of a Non-Commercial Nature (Unaccompanied Baggage)

Description of Procedure:

Customs Clearance Request to release goods of a non-commercial nature using an oral declaration or declaration by any other act (Article 137(1)(a) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Goods of a non-commercial nature means:

(a) goods contained in consignments sent by one private individual to another, where such consignments:
(i) are of an occasional nature;
(ii) contain goods exclusively for the personal use of the consignee or their family, which do not by their nature or quantity reflect any commercial interest; and
(iii) are sent to the consignee by the consignor free of payment of any kind;

(b) goods contained in travellers’ personal baggage, where they:
(i) are of an occasional nature; and
(ii) consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported or exported for commercial reasons;

Note: this Additional Procedure Code also includes items under (b) that are unaccompanied by travellers (unaccompanied baggage).

Conditions for Use:

This Additional Procedure Code may only be used for private exportations.

Qualifying goods must be consigned from one private individual to another or exported in a private individual’s baggage.

Restrictions on usage:

This Additional Procedure Code is restricted to private exportations where there is no commercial interest (for example, personal effects).

No goods intended for sale or subject to a commercial transaction may be declared using this Additional Procedure Code.

This Additional Procedure Code may not be used to declare goods subject to any licensing, documentary controls, prohibitions or restrictions. A written customs declaration must be made for those goods.

Notices:

Import, export and customs for businesses.

Check if you need to declare goods you bring into or take out of the UK.

Notes:

Additional Procedure Code 21G can only be used with Requested and Previous Procedure code (DE 1/10): 0012.

22C: Coffins, Human Remains, Funerary Urns and Ornamental Funerary

Description of Procedure:

Customs Clearance Request for the release of coffins, funerary urns and ornamental funerary (Article 137(1)(a) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to request inventory clearance of:

• coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them
• flowers wreaths and other ornamental objects exported by persons resident inside the territory of the Customs Union, attending a funeral or travelling to decorate graves outside the territory of the Customs Union provided these exportations do not reflect, by either their nature or their quantity, any commercial intent

Conditions for Use:

This Additional Procedure Code may be used to request release under oral declaration procedures for coffins, human remains, funerary urns and ornamental funerary exported on a private basis.

Restrictions on usage:

No coffins, funerary urns and ornamental funerary exported for commercial sale purposes may be declared using this Additional Procedure Code.

Human remains exported for medical or other scientific purposes may not be declared using this Additional Procedure Code.

Notes:

Additional Procedure Code 22C can only be used with Requested and Previous Procedure code (DE 1/10): 0012

23A: Agricultural Products

Description of Procedure:

Oral Declaration for release for export, (Article 137(1)(e) of Commission Delegated Regulation (EU) 2015/2446 (DA)) of:

• agricultural, stock-farming, bee-keeping, horticultural and forestry products for use in a property located in a third country adjoining the territory of the EU
• products of fishing or fish-farming activities and products of hunting activities carried out by non-Union sportsmen in the lakes or waterways of a Member State bordering a third country

Goods covered

Certain agricultural products and products intended for agricultural use, for example:

• agricultural and stock farming
• bee-keeping
• horticultural
• forestry products
• products of fishing or fish farming activities or products of hunting activities

Products should not have undergone any treatment prior to export other than that which normally follow their harvest or production.

Conditions for Use:

This Additional Procedure Code may only be used for products exported by the agricultural producer or on their behalf.

Restrictions on usage:

This Additional Procedure Code may not be used to declare commercial exportations of agricultural products or other products intended for sale.

This Additional Procedure Code may not be used to declare goods subject to any licensing, documentary controls, prohibitions or restrictions. A written customs declaration must be made for those goods.

Notices:

Import, export and customs for businesses.

Check if you need to declare goods you bring into or take out of the UK.

Notes:

Additional Procedure Code 23A can only be used with Requested and Previous Procedure code (DE 1/10): 0012

24S: Seeds, Fertilisers and Products for Treatment of Soil and Crops Intended for use on a Property Located in a Third Country Territory Adjoining the Customs Union

Description of Procedure:

Oral Declaration for release for export of seeds, fertilisers and products for treatment of soil and crops intended for use on property located in a third country territory adjoining the Customs Union (Article 137(1)(f) and (g) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Seeds, fertilisers or other products required for the purpose operating the property.

Conditions for Use:

Goods must be exported from the territory of the Customs Union by the agricultural producer or their representative.

Restrictions on usage:

This Additional Procedure Code may not be used to declare commercial exportations of seeds, fertilisers or other products intended for sale.

This Additional Procedure Code may not be used to declare goods subject to any licensing, documentary controls, prohibitions or restrictions. A written customs declaration must be made for those goods.

Notices:

Import, export and customs for businesses.

Check if you need to declare goods you bring into or take out of the UK.

Notes

Additional Procedure Code 24S can only be used with Requested and Previous Procedure code (DE 1/10): 0012

25D: Official Use goods: Diplomatic privilege, visiting forces and government departments

Description of Procedure:

Customs Clearance Request (CCR) for goods exported under diplomatic privilege for the official use of diplomatic missions or international organisations eligible to be released on an oral declaration or declaration by any other act.

Customs Clearance Request (CCR) for export of goods exempt from prohibitions and restrictions exported as:

• diplomatic privilege goods for the official use of foreign missions or international organisations eligible to be released on an oral declaration or declaration by any other act
• NATO Form 302 goods
• visiting Forces goods for Official Use
• UK government departments’ goods for official use

Goods covered:

• goods exported under diplomatic privilege for the official use of diplomatic missions or international organisations from the UK including non-UK diplomatic mail and diplomatic bags
• goods not subject to licensing or documentary controls, eligible to be declared on an oral declaration or declaration by any other act
• goods exported using NATO form 302
• goods exported for official use by Visiting forces
• goods exported by UK Government departments for official use

Conditions for use:

Use of this Additional Procedure Code constitutes a declaration that the goods are being exported under diplomatic privilege for official use.

Diplomatic bags must bear the seal of the government and a label showing the official stamp of the sending government and the official address to which it is being sent. The label must be addressed impersonally to a mission or consular post, UK Forces, Visiting Force or government department.

The goods exported must be addressed/ declared impersonally to a mission or consular post.

Restrictions on usage:

This Additional Procedure Code may not be used for goods:

• not eligible to be declared on an oral declaration, or declaration by any other act (goods outside the scope of Articles 135-141, Commission Delegated Regulation (EU) No. 2015/2446 (DA))
• excise goods
• exported for use by the Diplomatic Missions for the Democratic People’s Republic of Korea
• personal use goods

A written customs declaration is required in the above circumstances.

Goods exported under diplomatic privilege for the personal use of entitled individuals must be entered to Additional Procedure Code 26D on a C21e.

British government mail and diplomatic bags for export purposes must be entered to Additional Procedure Code 27M on a C21e.

Notices:

Pay less or no duty on goods you store, repair, process or temporarily use.

Documents produced, certificates and authorisations, additional references (DE 2/3): For NATO Form 302 goods

Document code	Description and Usage of Code	Details to be entered
C624	Form 302	Enter the reference number of the form.
—	—	Where a sequentially numbered range of forms cover the goods enter the lowest to the highest reference numbers of the forms concerned i.e. document code + 0054037-0054047: status code. Where forms are not sequentially numbered enter the reference number of each form concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XB, XF, XW, XX.

Additional documents needed

Diplomatic bags: a copy air waybill or bill of lading may be requested by the Customs authorities to verify the eligibility of the consignment to use this Additional Procedure Code.

Notes:

Additional Procedure Code 25D can only be used with Requested and Previous Procedure code (DE 1/10): 0012

26D: Diplomatic privilege (Personal Use)

Description of Procedure:

Customs Clearance Request for goods exported under diplomatic privilege for the personal use of members of diplomatic missions or international organisations eligible to be released on an oral declaration or declaration by any other act.

Goods covered:

• goods exported under diplomatic privilege for the personal use of members of diplomatic missions or international organisations
• goods not subject to licensing or documentary controls, eligible to be declared on an oral declaration or declaration by any other act

Conditions for Use:

Use of this Additional Procedure Code constitutes a declaration that the goods are being exported under diplomatic privilege for personal use.

Restrictions on usage:

This Additional Procedure Code may not be used for goods:

• diplomatic bags — Additional Procedure Code 25D for non-UK Diplomatic Bags and 27M for UK Diplomatic bags must be used instead
• not eligible to be declared on an oral declaration, or declaration by any other act (goods outside the scope of Articles 135-141, Commission Delegated Regulation (EU) No. 2015/2446 (DA))
• excise goods
• exported for use by members of the Diplomatic Missions for the Democratic People’s Republic of Korea

A written customs declaration is required in the above circumstances.

Goods exported under diplomatic privilege for the official use of diplomatic missions or international organisations must be entered to Additional Procedure Code 25D on a C21e.

Notices:

Pay less or no duty on goods you store, repair, process or temporarily use.

Notes:

Additional Procedure Code 26D can only be used with Requested and Previous Procedure code (DE 1/10): 0012

27M: UK Government Mail/ Diplomatic Bags

Description of Procedure:

Customs Clearance Request for the clearance of British government mail and diplomatic bags for export purposes.

Goods covered

British government mail or British diplomatic bags being exported.

This Additional Procedure Code may be used to request clearance for consignments of bulk correspondence and documentation, where required, from the inventory system exported for the British government.

Conditions for Use:

This Additional Procedure Code may be used for items of correspondence exported on behalf of the British government:

• letters
• postcards
• braille letters
• printed matter

Diplomatic bags must bear the seal of the British government and a label showing the official stamp of the British government and the official address to which it is being sent. The label must be addressed impersonally to a government department or post.

Restrictions on usage:

This Additional Procedure Code may not be used to request release of postal consignments carried under the Universal Postal Union Convention or items contained in a parcel or package that are not documentation or printed matter.

Additional documents needed

Diplomatic bags: a copy air waybill or bill of lading may be requested by the Customs authorities to verify the eligibility of the consignment to use this Additional Procedure Code.

Notes:

Additional Procedure Code 27M can only be used with Requested and Previous Procedure code (DE 1/10): 0012