Additional Procedure Code 4-Series (Appendix 2B)
Updated 28 September 2024
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This Appendix contains the specific completion rules instructions for the 4-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:
46P: Prior Import Equivalence for Outward Processing
48P: Prior Import Equivalence for the replacement of defective goods under Outward 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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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 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.
46P: Prior Import Equivalence for Outward Processing.
Description of procedure:
Import of replacement products under the outward processing procedure before exportation of goods they are replacing (Prior Import Equivalence (PIE)) in accordance with Article 223(2)(d) of Council Regulation (EU) No. 952/2013.
Goods covered:
This additional procedure code is only to be used for the prior importation of equivalent goods under Outward Processing.
Conditions for use:
The prior import of equivalent goods must be followed by an export under outward processing of the goods they are replacing.
Evidence must be held to demonstrate the subsequent export of the replaced goods. This Additional Procedure Code may only be used where the Outward Processing authorisation expressly permits Prior Import Equivalence (PIE).
Restrictions on usage:
This Additional Procedure Code is only to be used where the equivalent goods are being imported prior to the exportation of the replacement products.
For prior importation of replacements for defective goods use Additional Procedure Code 48P instead.
The goods must meet the equivalence conditions laid down in Pay less or no duty on goods you store, repair, process or temporarily use.
This Additional Procedure Code cannot be used with Entry in Declarant’s 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:
—
Security required:
When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.
VAT:
VAT is due on the full customs value, whether or not the replacement goods are supplied free of charge.
Post clearance action:
—
Notes:
Additional Procedure Code 46P can only be used with Requested and Previous Procedure code (DE 1/10): 0121, 0721, 4221, 4421, 4422, 5121, 6121, 6122, 7121, 7122.
Additional documents needed:
—
48P: Prior Import Equivalence for the replacement of defective goods under Outward Processing
Description of procedure:
Import of replacement products under the outward processing procedure before exportation of the defective goods they are replacing (Prior Import Equivalence (PIE)) in accordance with Article 262(1) of Council Regulation (EU) No. 952/2013.
Goods covered:
This additional procedure code is only to be used for the prior importation of equivalent goods as replacement products for defective items under Outward Processing.
Standard exchange system (IM-EX), prior importation for the replacement of defective goods only.
Conditions for use:
This additional procedure code is to be used for the prior import of goods as replacements for defective products.
Where the replacements are made under guarantee, Additional Procedure Code B03 must also be declared in DE 1/11.
Please refer to the notes under B03 for further details.
This Additional Procedure Code may only be used where the Outward Processing authorisation expressly permits Prior Import Equivalence (PIE).
Evidence must be held to demonstrate the subsequent export of the defective goods.
Restrictions on usage:
This Additional Procedure Code is only to be used for the prior import of replacements for defective goods. For any other type of prior import equivalence, use Additional Procedure Code 46P instead.
The goods must meet the equivalence conditions laid down in Pay less or no duty on goods you store, repair, process or temporarily use.
This Additional Procedure Code cannot be used with Entry in Declarant’s 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:
—
Security required:
When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.
VAT:
VAT is due on the full customs value, whether or not the replacement goods are supplied free of charge.
Post clearance action:
—
Notes:
Additional Procedure Code 48P can only be used with Requested and Previous Procedure code (DE 1/10): 0121, 0721, 4221, 4422, 5121, 6122, 7122.
Additional documents needed:
—