Additional Procedure Code 0-Series
Updated 6 July 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes/additional-procedure-code-0-series
This Appendix contains the specific completion rules instructions for the 0-series National Additional Procedure Codes for Data Element (DE) 1/11 for Exports.
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:
000: No other Additional Procedure Code applies
0GD: Certain goods consigned by other Government Departments and agencies
0MG: Goods for Military Use Abroad
Notes:
The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Exports.
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
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 Index List) should be declared first (see UK CDS Declaration Completion Instructions for Exports, 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.
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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
- Information must be entered at item level where it differs for even a single goods item
However, 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.
000: No other Additional Procedure Code applies
Description of Procedure:
This additional procedure code is only to be used where there are no additional conditions to be applied to the goods than those specified in the requested and previous procedure (DE 1/10).
Goods covered:
This Additional Procedure Code may be used for any type of goods only where no other additional procedure codes apply.
Conditions for use:
This Additional Procedure Code is used with DE 1/10 Procedure Codes to declare that there are no further conditions applicable beyond those covered by the 4-digit procedure code.
Restrictions of Usage:
This Additional Procedure Code must not be used if any other Additional Procedure Code applies to the goods.
This additional procedure code may only be used where it is the only code being declared in DE 1/11.
This Additional Procedure Code must not be used with Procedure Code 3153.
Entry in Declarants Records (EIDR) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.
Notices:
Check if you need to declare goods you bring into or take out of the UK
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
DE completion rules will be determined by the DE 1/10 Procedure Code.
Security required:
–
VAT:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 000.
Excise:
The DE 1/10 Procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 000.
Post clearance action:
–
Notes
Additional Procedure Code 000 can only be used with Requested and previous procedure codes (DE 1/10): 1007, 1040, 1042, 1044, 1100, 2100, 2144, 2151, 2154, 2200, 2244, 2300, 3151, 3154, 3171.
Additional documents needed:
–
0GD: Certain goods consigned by other Government Departments and agencies
Description of Procedure:
Goods consigned by certain home and commonwealth government offices and agencies.
Goods covered:
- Cinematograph films and magnetic tapes consigned by certain home and commonwealth government offices and agencies (including films (re)exported or dispatched by the British Forces Broadcasting Service. Exportations or dispatches by the Royal Botanic Gardens
- Other goods consigned by other government departments
Conditions for Use:
For goods entered to this Additional Procedure Code, a manifest or packing list detailing the goods being (re) exported or dispatched must be provided with the declaration (see DE 2/3 Document Codes below).
Restrictions on usage:
This Additional Procedure Code must not be used for goods subject to prohibitions, restrictions or licencing controls.
This Additional Procedure Code may not be used for goods under Excise Duty suspense.
This Additional Procedure Code must not be used to declare military goods being exported or dispatched.
Additional Procedure Code 0MG must be used to declare military goods.
Use of this Additional Procedure Code is restricted to goods consigned by other government departments and agencies.
Entry in Declarants Records (EIDR) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.
This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) regular use or EIDR unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status).
Notices:
Check if you need to declare goods you bring into or take out of the UK
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion
Documents produced, certificates and authorisations, additional references (DE 2/3):
Goods Manifest:
Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.
These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).
Security required:
–
VAT:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 0GD.
Excise:
Goods must not be in excise duty suspense.
Post clearance action:
–
Notes:
Additional Procedure Code 0GD can only be used with Requested and Previous Procedure code (DE 1/10): 1040, 2100, 2151, 2200, 2300, 3151, 3171.
Additional documents needed:
–
Additional Declaration Types (DE 1/2) B&E:
Additional Declaration Types B and E may only be used:
- With Procedure Code 1040
- Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
- All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
- Where the conditions for any simplifications in ‘Check if you need to declare goods you bring into or take out of the UK’ are met
- For goods being exported outside the territory of the Customs Union
- For direct exports
- Where the goods being exported are in free circulation and home use
The following goods are not eligible to use Additional Declaration Types B&E:
- Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
- Indirect exports
- Goods must not be in any of the following: customs, excise or VAT suspense
- Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
- Goods subject to prohibitions and restrictions
- Goods subject to licencing controls
Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E)).
A supplementary declaration is not required.
0MG: Goods for Military Use Abroad
Description of Procedure:
Goods exported or dispatched for military use abroad.
Goods covered:
Goods defined by a Tariff measure identifying military goods exported for military use abroad, refer to UK Integrated Online Tariff or the Northern Ireland Online Tariff for details.
Conditions for Use:
The goods being exported or dispatched must be intended for the direct use of a military force abroad.
Use of this Additional Procedure Code constitutes a declaration that the conditions of the Tariff measure are met.
The goods must be in home use at the time of exportation or dispatch.
Restrictions on usage:
This Additional Procedure Code may not be used for parts being sent to a military manufacturer or contractor.
This Additional Procedure Code may not be used for goods in customs or excise duty suspense or where any import VAT applicable has not been paid.
This Additional Procedure Code is excluded from Simplified Declaration Procedures (SDP) regular use and Entry in Declarant Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
Documents produced, certificates and authorisations, additional references (DE 2/3):
Licences or certificates required to export or dispatch the goods must be declared in DE 2/3 (Document Codes) using the appropriate licence/certificate and document status codes.
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code if VAT relief was claimed at the time of original importation.
Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17.
Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in ‘VAT on goods exported from the UK (VAT Notice 703)’ are met.
Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.
If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see ‘VAT on goods exported from the UK (VAT Notice 703)’.
Excise:
Goods must not be in excise duty suspense.
Post clearance action:
–
Notes:
Additional Procedure Code 0MG can only be used with Requested and Previous Procedure codes (DE 1/10): 1040, 1044, 2144, 2244, and 2300.
Additional documents needed:
–