Additional Procedure Code 3-Series: Claims to Relief from Customs Duty and Other Charges
Updated 4 June 2024
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This Appendix contains the specific completion rules instructions for the 3-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Imports.
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 BIRDS Declarations and Customs Clearance Request completion instructions.
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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
31D: Official Use goods: Diplomatic Privilege, Visiting Forces and Government Departments
Description of Procedure:
Customs Clearance Request (CCR) for release to free circulation and home use for goods exempt from prohibitions and restrictions imported 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 not subject to excise duty, licensing or documentary controls, eligible to be declared on an oral declaration or declaration by any other act.
- Goods imported under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from customs duty and import VAT is claimed.
- Goods imported using NATO form 302
- Goods imported for official use by Visiting forces
- Goods imported by UK Government departments for official use
Conditions for Use:
This Additional Procedure Code relieves customs duty and VAT only.
Use of this Additional Procedure Code constitutes a declaration that the goods are imported for official use only.
Diplomatic bags must bear the seal of the foreign 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.
The goods imported must be addressed/declared impersonally to a mission, consular post, Visiting Force or Government Department.
Restrictions on usage:
This Additional Procedure Code may not be used for goods:
- Goods liable to prohibitions, restrictions or licencing requirements.
- Goods intending to claim or destined for military end use
- 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))
- Subject to excise duty
- Imported for use by the Diplomatic Missions for the Democratic People’s Republic of Korea
- Personal use goods
Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to Additional Procedure Code 32D on a C21i .
UK government diplomatic mailbags must be entered to Additional Procedure Code 34M on a C21i.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes:
Documents produced, certificates and authorisations, additional references (DE 2/3):
For a request to release goods with a claim to Diplomatic Privilege enter:
| Document code | Description and Usage of Code | Details to be entered |
|---|---|---|
| 426C | Form C426: Request to release goods with a claim to Diplomatic Privilege | Enter the transport document identification number (for example, Bill of Lading reference number) as completed on Form C426. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB. |
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
A copy air waybill or bill of lading may be requested by the Customs authorities to verify the eligibility of the consignment
Notes:
Additional Procedure Code 31D can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
32D: Diplomatic Privilege (Personal Use)
Description of Procedure:
Customs Clearance Request (CCR) for goods imported under diplomatic privilege for the personal use of members of foreign missions or international organisations eligible to be released on an oral declaration or declaration by any other act.
Goods covered
- Goods imported under diplomatic privilege for the personal use of members of foreign missions or international organisations in the UK for which relief from customs duty and import VAT is claimed.
- Goods not subject to excise duty, licensing or documentary controls, eligible to be declared on an oral declaration or declaration by any other act.
Conditions for Use:
This Additional Procedure Code relieves customs duty and VAT only.
Use of this Additional Procedure Code constitutes a declaration that the goods are imported under diplomatic privilege for personal use.
Restrictions on usage:
This Additional Procedure Code may not be used for goods:
- Diplomatic Bags. Additional Procedure Code 31D for non-UK Diplomatic Bags and 34M 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)).
- Subject to excise duty.
- Imported 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 imported under diplomatic privilege for the official use of foreign missions or international organisations must be entered to Additional Procedure Code 31D on a C21i.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes:
Documents produced, certificates and authorisations, additional references (DE 2/3):
For a request to release goods with a claim to Diplomatic Privilege enter:
| Document code | Description and Usage of Code | Details to be entered |
|---|---|---|
| 426C | Form C426: Request to release goods with a claim to Diplomatic Privilege | Enter the transport document identification number (for example, Bill of Lading reference number) as completed on Form C426. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB. |
Notes:
Additional Procedure Code 32D can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
Additional Procedure Code 34M can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
33C: Relief from Customs Duty
Description of Procedure:
Customs Clearance Request for goods claiming a customs duty relief, suspension or exemption where no other Additional Procedure Code applies.
Goods covered
Goods declared using an oral declaration or declaration by any other act, eligible for the relief, suspension or exemption of customs duty
Conditions for Use:
Goods eligible to be declared under Articles 134 – 141 of Commission Delegated Regulation (EU) No. 2015/2446 Evidence of eligibility for the customs duty relief, suspension or exemption must be held and produced to the customs authority as required.
The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.
Restrictions on usage:
Additional Procedure Code 33C may only be used where no alternative Additional Procedure Code is applicable.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Relief/Suspension of Customs Duty Claimed. This code is only to be used in conjunction with code 33C in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 33C may only be used where no alternative relief available. The use of this AI code and Additional Procedure Code 33C is a statement that the goods are eligible to a relief/suspension of customs duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. |
RCD01 | Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim. |
Notes:
Additional Procedure Code 33C can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
33E: Relief from Excise Duty
Description of Procedure:
Customs Clearance Request for goods claiming excise duty relief, suspension or exemption where no other Additional Procedure Code applies.
Goods covered
Goods declared using an oral declaration or declaration by any other act, eligible for the relief, suspension or exemption of excise duty
Conditions for Use:
Goods eligible to be declared under Articles 134 – 141 of Commission Delegated Regulation (EU) No. 2015/2446.
Evidence of eligibility for the excise duty relief, suspension or exemption must be held and produced to the customs authority as required.
Excise goods may only be declared on a C21i where they are part of a larger eligible consignment, for example traveller’s personal effects.
The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.
Restrictions on usage:
Additional Procedure Code 33E may only be used where no alternative Additional Procedure Code is applicable.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Relief/Suspension of Excise Duty Claimed. This code is only to be used in conjunction with code 33E in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 33E may only be used where no alternative relief available. The use of this AI code and Additional Procedure Code 33E is a statement that the goods are eligible to a relief/suspension of excise duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. |
RED01 | Enter ‘Relief from Excise Duty claimed’ followed by the reason for the claim. |
Notes:
Additional Procedure Code 33E can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
33V: Relief from VAT
Description of Procedure:
Customs Clearance Request for goods claiming import VAT relief, suspension or exemption where no other Additional Procedure Code applies.
Goods covered
Goods declared using an oral declaration or declaration by any other act, eligible for the relief, suspension or exemption of import VAT.
Conditions for Use:
Goods eligible to be declared under Articles 134 – 141 of Commission Delegated Regulation (EU) No. 2015/2446.
Evidence of eligibility for the import VAT relief, suspension or exemption must be held and produced to the customs authority as required.
The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.
Restrictions on usage:
Additional Procedure Code 33V may only be used where no alternative Additional Procedure Code is applicable.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
Enter in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Relief/Suspension of Import VAT claimed This code is only to be used in conjunction with code 33V in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 33V may only be used where no alternative relief available. The use of this AI code and Additional Procedure Code 33V is a statement that the goods are eligible to a relief/suspension for import VAT. Failure to meet the conditions of the relief/suspension may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued. |
RVAT1 | Enter ‘Relief from Import VAT claimed’ followed by the reason for the claim. |
Notes:
Additional Procedure Code 33V can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
34M: UK Government Mail/Diplomatic Bags
Description of Procedure:
Customs Clearance Request for the clearance of British government mail and diplomatic bags
Goods covered
British government mail or British diplomatic bags, on which all charges are relieved.
This Additional Procedure Code may be used to request clearance for consignments of bulk correspondence and documentation, where required, from the inventory system imported for the British government.
Conditions for Use:
This Additional Procedure Code may be used for items of correspondence not liable to import duty, imported on behalf of the British government:
- letters;
- postcards;
- braille letters and
- printed matter.
Diplomatic bags must bear the seal of the British 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 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.
Notes:
Additional Procedure Code 34M can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
35G: Private Importations: 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 135(1)(a) and (b) 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 his 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 importations.
Qualifying goods must be consigned from one private individual to another or imported in a private individual’s baggage.
Restrictions on usage:
This Additional Procedure Code is restricted to private importations 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 goods into the UK: step by step.
Notes:
Additional Procedure Code 35G can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
36C: Coffins, Human Remains, Funerary Urns and Ornamental Funerary
Description of Procedure:
Customs Clearance Request (CCR) for the release of coffins, funerary urns and ornamental funerary articles (Council Regulation 1186/2009 Article 113).
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 brought by persons resident outside the territory of the Customs Union, attending a funeral or coming to decorate graves in the territory of the Customs Union provided these importations 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 imported on a private basis.
Restrictions on usage:
No coffins, funerary urns and ornamental funerary imported for commercial sale purposes may be declared using this Additional Procedure code.
Human remains imported for medical or other scientific purposes may not be declared using this Additional Procedure Code.
Notes:
No revenue information is required to use this Additional Procedure Code.
Additional Procedure Code 36C can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
37A: Agricultural Products
Description of Procedure:
Oral Declaration for release for free circulation and home use, with relief of duty and VAT, (Article 135(1)(c), Commission Delegated Regulation (EU) 2015/2446) for:
- Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the territory of the Customs Union (Council Regulation 1186/2009 Article 35)
- Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen (Council Regulation 1186/2009 Article 38).
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 other than that which normally follow their harvest or production.
Conditions for Use:
Stock-farming products must be derived from animals which originated in the Customs Union or animals which are in already in free circulation.
Relief shall only be granted in respect of products imported by the agricultural producer or on their behalf.
Restrictions on usage:
This Additional Procedure Code will not grant relief on stock farming products derived from animals which do not originate in the Customs Union or from animals which are not already in free circulation.
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 goods into the UK: step by step.
Notes:
Additional Procedure Code 37A can only be used with Requested and Previous Procedure code (DE 1/10): 0003.
38S: Seeds, Fertilisers and Products for Treatment of Soil and Crops Intended for use on a Property Located in a Territory of the Customs Union Adjoining a Third Country
Description of Procedure:
Oral Declaration for release for free circulation and home use, with relief of duty and VAT, for: Seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the territory of the Customs Union adjoining a third country (Council Regulation 1186/2009 Article 39, and Article 135(1)(d), Commission Delegated Regulation (EU) 2015/2446).
Goods covered
Seeds, fertilisers or other products required for the purpose operating the property.
Conditions for Use:
Relief is restricted to the quantity of seeds, fertilisers or other products required for the purpose operating the property.
Goods must be imported into 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 importations 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 goods into the UK: step by step.
Notes:
Additional Procedure Code 38S can only be used with Requested and Previous Procedure code (DE 1/10): 0003.