Additional Procedure Codes Introduction and Index List
Published 10 January 2025
© Crown copyright 2025
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This publication is available at https://www.gov.uk/government/publications/simplified-process-for-internal-market-movements-spimm-and-uk-carrier-ukc-scheme-additional-procedure-codes/additional-procedure-codes-introduction-and-index-list
This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
General Additional Procedure Code (APC) notes
These Completion Instructions only contain the additional instructions on specific data elements in relation to each 3-digit APC and does not constitute full guidance on how the declaration, Customs Clearance Request (CCR) or Entry in Declarant’s Records (EIDR) Notification of Presentation (NOP) should be completed.
The APC Completion Instructions contain the specific requirements for each 3-digit APC that can be used for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) movements in Data Element (DE) 1/11.
The APC Completion Instructions are a supplement to the Data Element Completion Guide and the Code Lists.
Where the DE 1/11 Completion Instructions are different from the Data Element Completion Guide or Code Lists, the APC Completion Instructions take precedence.
The APC Completion Instructions are a supplement to the DE 1/10 Procedure Code requirements and any instructions relating to the Procedure Code (PC) must also be followed.
The DE 1/10 Procedure Code requirements are not repeated against or superseded by the DE 1/11 APC Completion Instructions.
The use of an APC in this DE constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted) to:
- Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
- Commission Delegated Regulation (EU) No. 2015/2446
- Commission Implementing Regulation (EU) No. 2015/2447
- Commission Delegated Regulation (EU) No. 2023/1128
- Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework
The use of an APC is an undertaking by the importer or representative 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 specific procedure are not met.
Representatives or agents must have prior written approval from the legal declarant (Holder of the Procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the declaration, CCR or EIDR NOP is returned to the Holder of the Procedure.
Notes
Only one 4-digit PC 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 APCs in DE 1/11.
Where more than one DE 1/11 APC is required for a specific goods item, all APCs must be permitted for use with the Declaration Category being used.
Refer to Procedure Code and Additional Procedure Code Completion Instructions for details.
Declaration Category SPIMM and UKC H8, I1 C&F, C21i and C21i EIDR NOP Data Sets may only be used where expressly permitted by both the DE 1/10 Procedure Code and the DE 1/11 Additional Procedure Code Completion Instructions.
General Completion Guidance
Data Elements (DEs) that are not used on a SPIMM or UKC Declaration Category data set are not included within these declaration Completion Instructions.
Declaring data elements that are not part of the SPIMM or UKC Declaration Category data set may result in the declaration being rejected by Customs Declaration Service (CDS).
Where the data element may be declared at header or item level:
- it may only be declared at header level where it applies equally to every goods item
- it must be declared at item level where it differs for even a single goods item
Whilst DE 3/39 and DE 3/40 are header level only, they do not have to apply equally to all items on a customs declaration.
SPIMM or UKC — Additional Procedure Codes (APCs) Index List
The Procedure Code to Additional Procedure Code Correlation Matrix should be used to identify which Additional Procedure Codes are permitted for use with the chosen Procedure Code.
Identify any mandatory APCs that must be declared in order to use the chosen 4-digit Procedure Code. For example, APC 1SG for Standard Goods using PC 4000 on a H8.
The Index List for the 3-digit APC should be used to identify any other Additional Procedure Codes that may be required. The APCs may only be selected from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the intended usage for the goods.
Use the APC Completion Instructions for guidance on how to complete the declaration, CCR or EIDR NOP.
The following tables provide an index list of each 3-digit APC and its description, which may be declared in DE 1/11 when using SPIMM or UKC.
A-Series
| Code | Description of Procedure |
|---|---|
| A04 | Goods which are Discharged from an Inward Processing Procedure (VAT only) using SPIMM |
| A10 | Destruction of Goods under Inward Processing using SPIMM |
F-Series
| Code | Description of Procedure |
|---|---|
| F06 | A Movement of Excise Goods under an Excise Duty Suspension Arrangement from the Place of Importation in accordance with Article 17(1)(b) of Directive 2008/118/EC using SPIMM |
| F44 | Release of Processed Products when Article 86(3) of the Code is to be applied using SPIMM |
| F46 | Use of the Original Tariff Classification of the Goods in Situations Provided for in Article 86(2) of the Code using SPIMM |
| F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings being released to Free Circulation using SPIMM (Article 177 of Regulation (EU) No. 952/2013 and Article 228 of Regulation (EU) No. 2015/2447). |
1-Series
| Code | Description of Procedure |
|---|---|
| 1AG | Aggregated H8 Supplementary Declaration using SPIMM |
| 1CO | Movement of Goods from the UK Continental Shelf (UKCS) released using SPIMM |
| 1EL | SPIMM Category 2 Excise Goods subject to Documentary Controls, including Licencing |
| 1EN | SPIMM Category 2 Excise Goods not subject to Documentary Controls |
| 1GO | Goods for Government Departments or Other Public Bodies for Official Use released using SPIMM |
| 1GP | Goods for Personnel Employed by Diplomatic Missions, Visiting Forces, Embassies or Other Foreign Missions and Organisations released using SPIMM |
| 1LG | SPIMM Category 2 Non-Excise Goods subject to Documentary Controls, including Licencing |
| 1NR | Diversion from a Special Procedure following confirmation that the Goods are ‘Not at Risk’ using SPIMM |
| 1NV | Goods Classified within Tariff Chapters 8703 (Motor Cars) and 8711 (Motorcycles) using SPIMM |
| 1PN | Personal Property and Non-Commercial Movements released using SPIMM |
| 1RD | Recapitulative H8 Supplementary Declaration using SPIMM |
| 1RM | Northern Ireland Retail Movement Scheme (NIRMS) using SPIMM |
| 1SC | Split Consignment facility releases using SPIMM |
| 1SG | SPIMM Standard Goods |
| 1SP | Diversion from a Special Procedure using SPIMM |
| 1SR | Goods for Scientific Research, Medical and Cultural Activities released using SPIMM |
| 1TB | Goods for Trade Bodies released using SPIMM |
| 1VW | Removal from VAT only Customs Warehousing using SPIMM |
| 1XW | Removal of Goods from a Customs Warehouse that were Previously in Inward Processing using SPIMM |
2-Series
| Code | Description of Procedure |
|---|---|
| 24G | UK Carrier (UKC) Scheme Post and Parcel B2C, C2B, C2C movements |
6-Series
| Code | Description of Procedure |
|---|---|
| 61G | Transports Internationaux Routiers (TIR) Carnets using SPIMM |
| 62G | New Computerised Transit (NCTS) Movements using SPIMM |
| 63G | Transit Simplification Movements using SPIMM |
7-Series
| Code | Description of Procedure |
|---|---|
| 71G | Movements in Temporary Storage (MiTS) using SPIMM |