CDSSG04340 - Navigating the Tariff, Step 3 - Finding which Procedure Codes can be used with a Declaration Category

Once the Movement Type and Declaration Category have been identified (see section CDSSG06000), a compatible Procedure Code needs to be selected.

Navigation Step 3 directs the user to the appropriate Appendix 1 for the movement type to find the necessary guidance within the UK Trade Tariff, CDS Volume 3to enable the Procedure Code to be selected.

    Step 4 of the Step-By-Step Guide (Section CDSSG09000) walks the user through the process necessary to select the Procedure Code.

    • Step 4: The 4-digit to 3-digit correlation matrix for the chosen Movement Type should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code

    It is important that the correct version of Appendix 1 is used to ensure the code selected is compatible with the Movement Type and Declaration Category being used.

    The first link within Appendix 1 of the UK Trade Tariff, CDS Volume 3 takes the user to an index list of Procedure Codes that may be used for that movement type.

    Within the index list there is a table that specifies which Requested Procedures (first two digits of the Procedure Code) may be used for each Declaration Category.

    If a Requested Procedure is not listed in the table against a particular Declaration Category it cannot be used with that type of declaration.

    Requested Procedure Code Series

    Usage

    Movement Types

    Declaration Categories

    000

    Import Customs Clearance Requests

    Inventory Imports

    C21i

    001

    Export Customs Clearance Requests

    Inventory Exports

    C21e

    002

    Bulked Import Reduced Data Set (BIRDS)

    Inventory Imports

    BIRDS

    009

    Final Supplementary Declaration (FSD) Reports

    FSD

    FSD

    01

    Onward Supply Dispatch (OSD) to a Special/ Other Territory

    Imports Tariff

    H1, I1 C&F

    07

    Entry to Excise Warehousing

    Imports Tariff

    H1, H5, I1 C&F

    10

    Permanent Export of Union/ Free circulation goods

    Exports Tariff

    B1, B4, C1 C&F, C1 B&E, C21 e EIDR NOP

    11

    Inward Processing (IP) Prior Export Equivalence (PEE)

    Exports Tariff

    B1, C1 C&F

    21

    Temporary Export under Outward Processing

    Exports Tariff

    B2

    22

    Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21

    Exports Tariff

    B2

    23

    Temporary Export for return of goods in the unaltered state (Returned Goods Relief – RGR)

    Exports Tariff

    B1, B4, C1 C&F, C21e EIDR NOP

    31

    Re-export or Dispatch of non-Union goods following a Special Procedure

    Exports Tariff

    B1, B4, C1 C&F, C21e EIDR NOP

    40

    Entry to Free Circulation

    Imports Tariff

    H1, H5, H7, I1 C&F, I1 B&E, C21i EIDR NOP

    42

    Onward Supply Relief (OSR) to an EU Member State

    Imports Tariff

    H1, H5, I1 C&F

    44

    Entry to End Use Relief

    Imports Tariff

    H1, I1 C&F, I1 B&E, C21i EIDR NOP

    51

    Entry to Inward Processing

    Imports Tariff

    H4, I1 C&F, C21i EIDR NOP

    53

    Entry to Temporary Admission

    Imports Tariff

    H3, I1 C&F, C21i EIDR NOP

    61

    Re-importation following Temporary Export

    Imports Tariff

    H1, H5, I1 C&F, C21i EIDR NOP

    71

    Entry to Customs Warehousing

    Imports Tariff

    H2, I1 C&F, C21i EIDR NOP

    78

    Entry to Freeport

    Imports Tariff

    H2, I1 C&F, C21i EIDR NOP