CDSSG04550 - Navigating the Tariff, Step 5 - Finding the Additional Procedure Codes to use

Detailed guidance on:

  • Selecting the correct Additional Procedure Codes,
  • Identifying its compatibility with the chosen Commodity Code and Procedure Code and
  • Understanding how multiple Additional Procedure Codes are used together to meet the specific circumstances for the goods

may be found in Step 5 (section CDSSG10000) of the Step-By-Step Guide.

It is important to note that users should not stop at the first Additional Procedure Code identified. Up to 99 Additional Procedure Codes may be declared for a single goods item and more than 1 code may be required.

Failure to declare all the necessary Additional Procedure Codes that apply to the specific circumstances for the goods may result in the declaration being rejected by CDS or taxes being charged that were intended to be relieved.

The use of a specific Additional Procedure Code in DE 1/11 constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):

  • Council Regulation (EU) 952/2013
  • Commission Delegated Regulation (EU) 2015/2446
  • Commission Implementing Regulation (EU) 2015/2447 and
  • Taxation (Cross-Border Trade) Act 2018

Will be complied with and binds the legal declarant accordingly.

The use of an Additional Procedure Code is an undertaking by the legal declarant 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 use are not met.

Representatives/ Agents must have prior written approval from the legal declarant (holder of the procedure) to enter goods to a specific Additional Procedure Code on their behalf and must ensure a copy of the declaration or Customs Clearance Request (CCR) is returned to the holder of the procedure.