Guidance

Additional Procedure Code 9-Series (Appendix 2B)

Updated 28 September 2024

This Appendix contains the specific completion rules instructions for the 9-series National Additional Procedure Codes for Data Element (DE) 1/11 for Imports.

Use the DE 1/10 — 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.

This Appendix includes Additional Procedure Codes:

95P: Goods from a Special Fiscal Territory or Territory with which the EU has formed a customs union, placed under a non-customs warehousing procedure (excise warehousing) where both VAT and Excise duty is suspended

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes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

95P: Goods from a Special Fiscal Territory or Territory with which the EU has formed a customs union, placed under a non-customs warehousing procedure (excise warehousing) where both VAT and Excise duty is suspended

Description of procedure:

Placing of Union Goods from a Special Fiscal Territory or Territory with which the EU has formed a customs union, under a warehousing procedure other than a customs warehousing procedure where neither VAT nor excise duties have been paid (excise warehouse).

Goods covered:

Goods being entered to the UK from a Special Fiscal Territory or Territory with which the EU has formed a customs union, where the goods are already in free circulation but are claiming a suspension of the VAT and Excise duty on entry to an excise warehouse.

Conditions for use:

This Additional Procedure Code is to be used for goods from Special Fiscal Territories or a Territory with which the EU has formed a customs union, where:

• The goods are to be entered to an approved non-customs warehouse (excise warehouse)
• The goods are already in free circulation
• Neither VAT nor excise duties have been paid
• excise duties (and where applicable VAT) are to be suspended by entering them into the approved premises.

Additional Procedure Code F15 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code is only to be used for free circulation goods from a Special Fiscal Territory or a Territory with which the EU has formed a customs union which are being entered to an approved excise warehouse.

This additional procedure code is not to be used for goods which do not have Union (Free Circulation) status.

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration.

This Additional Procedure Code may only be used where the customs status of ‘CO’ is declared in DE 1/1.

This Additional Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)

Aviation turbine fuel (Excise Notice 179a)

Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022

Registration and approval of excise goods held in duty suspension (Excise Notice 196)

Receive goods into and remove goods from an excise warehouse (Excise Notice 197)

Excise Notice 476: Tobacco Products Duty

Specific fields in the declaration/notes on completion:

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Security required:

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VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Excise:

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Post clearance action:

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Notes:

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Additional Procedure Code 95P can only be used with Requested and Previous Procedure code (DE 1/10): 0700, 0771, 0778.

Additional documents needed:

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