CDSSG04520 - Navigating the Tariff, Step 5 - Finding guidance on Additional Procedure Codes

Each Movement Type in the UK Trade Tariff, CDS Volume 3 has a different Appendix 2.

It is recommended that the link provided in step 5 of the Navigation Guide is used to ensure the user accesses the correct version of Appendix 2 for the type of movement being made.

It is important to ensure you are in the correct version of Appendix 2 for the type of movement being made. Failure to properly identify the Movement Type and the Appendix 2 to be used will result in the customs declaration or Customs Clearance Request (CCR) being rejected for an incompatible Additional Procedure Code being used.

Movement Type Appendix 2 Version to be used
Written import customs declarations Imports Tariff
Import Entry in Declarants Records (EIDR) Notification of Presentation (NOP) Imports Tariff
Written export customs declarations Exports Tariff
Export EIDR NOP Exports Tariff
Import Customs Clearance Requests (CCR) Inventory Imports Tariff
Export Customs Clearance Requests (CCR) Inventory Exports Tariff
Final Supplementary Declarations (FSDs) FSD Tariff

Each Movement Type specifies the Additional Procedure Codes that are allowed and these are listed in the index page for the relevant version of Appendix 2.

If the Additional Procedure Code is not shown in the list for the relevant Movement Type it is not permitted.

Additional Procedure Codes are organised in the index list in Series according to the first character of the Code.

For example, the Exports Tariff permits Additional Procedure Codes in the 3-series as:

Code Description of Procedure
3LV Low Value Export or Dispatch to a Single Recipient
3NS Home Use goods that are excluded from external trade statistics being exported or dispatched
3PE Export or Dispatch of Personal Effects
3PM Export or Dispatch of Private Means of Transport
3RI Rejected Imports

The Inventory Exports Tariff does not permit any Additional Procedure Codes beginning with a 3:

Appendix 2 C21e: DE 1/11: Additional Procedure Codes: Exports Codes Index List

The DE 1/11 Export Additional Procedure Codes may be found in separate series according to the first character of the code:

  • 0 series: No Additional Conditions
  • 1 series: Other Codes: applicable to more than one Procedure Code
  • 2 series: Permanent Export of Union Goods
  • 4 series: Re-export of Temporary Admission (TA) Goods
  • 5 series: Temporary Export of Goods intending to claim Returned Goods Relief (RGR)
  • 6 series: Transit
  • 7 series: Movements and Transfers
  • 9 series: Reporting Information

Additional Procedure Code 3RI is therefore not permitted on an export Customs Clearance Request (CCR) but would be permitted on a C21e EIDR NOP or a written export declaration.