Guidance

Additional Procedure Code 3-Series (Appendix 2B)

Updated 28 September 2024

This Appendix contains the specific completion rules instructions for the 3-series National Additional Procedure Codes for Data Element (DE) 1/11 for Imports.

Use the index list below 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.

This Appendix includes Additional Procedure Codes:

3HG: HG3 notice (Inward Processing)

Notes:

The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Declaration Completion Instructions for Imports.

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.

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) should be declared first (see CDS Declaration Completion Instructions for Imports, DE 1/11 for more details).

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.

General declaration completion notes:

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence 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
• Information must be entered at item level where it differs for even a single goods item
• It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please 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.

3HG: HG3 notice (Inward Processing)

Description of procedure:

For entry of fruit and/ or vegetables to Inward Processing when an HG3 notice has been issued.

Goods covered:

For Traders who import fruit and/or vegetables to an Inward Processing facility which allows the inspection and issue of a conformity certificate away from the port or airport when the goods have been selected by the Department for Environment, Food & Rural Affairs (DEFRA) system, Procedure for Electronic Application for Certificates (PEACH) or Automatic Licence Verification System (ALVS).

Conditions for use:

The inland inspection points do not need to be registered by HMRC. Prior approval is required, however, from the Horticultural Marketing Inspectorate (HMI) and Plant Health and Seeds Inspectorate (PHSI) to ensure the inspection point is available for selection on PEACH.

The rules laid in the main CDS Declaration Completion Instructions for Imports and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.

Additional Procedure Code 2CG must also be declared in DE 1/11 when using 3HG with additional Declaration Types C, F or Y.

Restrictions on usage:

Use of this additional procedure code is restricted to non-Union fruit and/or vegetables which are to be entered to Inward Processing following the issuing of an HG3 notice.

This Additional Procedure Code cannot be used with Entry in Declarants Records (EIDR).

Notices:

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

Specific fields in the declaration/notes on completion:

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Security required:

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VAT:

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Post clearance action:

Enquiries must be addressed to the supervising office declared in DE 5/27. Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes Procedure Code completion notes for details on how the supervising office should be declared.

Notes:

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A completed BOD form (BOD3), appropriate to the type of authorisation held (Full or Authorisation by Customs Declaration) must be sent to NIRU after finalisation of the inspection and clearance of the declaration discharging the goods from IP.

Additional Procedure Code 3HG can only be used with Requested and Previous Procedure code (DE 1/10): 5100.

Additional documents needed:

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