CDSSG04510 - Navigating the Tariff, Step 5 - Understanding Additional Procedure Codes

Once the list of compatible Additional Procedure Codes has been identified (see section CDSSG10000 within the Step-By-Step Guide), the specific DE 1/11 Additional Procedure Codes need to be selected.

Step 5 of the Navigation Guide, for the specific Movement Type being used, points users at Appendix 2 within the UK Trade Tariff, CDS Volume 3 where information on each DE 1/11 Additional Procedure Code can be found to assist users in selecting the appropriate codes.

  • Step 5: Use the Index List for the Additional Procedure Codes in Appendix 2 to identify the correct Additional Procedure Codes to use to declare the goods. These should be picked using the list of permitted codes identified in Step 4.

The Index List is the first link with the Appendix 2 collection page for each Movement Type.

Additional Procedure Codes are used to specify the specific circumstances that apply to the goods in relation to the customs procedure or use to which they are being used.

Up to 99 Additional Procedure Codes may be declared in DE 1/11 for each goods item. Each Code declared covers 1 specific set of circumstances that apply to the goods. Each set of circumstances that applies will require an Additional Procedure Code to be used.

For example:

Procedure code 7100 is declared in DE 1/10 indicating the goods are being entered to a Customs Warehouse:

DE 1/11 may be completed with:

  • 1VW – to indicate the goods are being warehoused for VAT suspension purposes only
  • F15 – which indicates the goods are from a Special Fiscal Territory (e.g., Jersey)