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.
- Imports Additional Procedure Codes
- Exports Additional Procedure Codes
- Imports (Inventory) Customs Clearance Request (CCR) Additional Procedure Codes
- Exports (Inventory) CCR Additional Procedure Codes
- Final Supplementary Declaration (FSD) Additional Procedure Codes
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.
- Imports Additional Procedure Code Index List
- Exports Additional Procedure Code Index List
- Imports (Inventory) Customs Clearance Request (CCR) Additional Procedure Code Index List
- Exports (Inventory) CCR Additional Procedure Code Index List
- Final Supplementary Declaration (FSD) Additional Procedure Code Index List
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.