CDSSG04993 - Navigating the Tariff, Step 10 - Procedure Codes and other Code Lists

As with the main Declaration Completion Instructions, Appendix 1: DE 1/10 Procedure Code Completion Notes  will also refer users to Code Lists within Combined Appendices 3 – 20.  The Procedure Code Completion Notes may also provide an extract of codes from the given Appendix. 

For example, Procedure Code 5100 states:

Additional Information (D.E. 2/2):

Please refer to Appendix 4: D.E. 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in D.E. 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.	00100	Enter ‘Simplified authorisation’  Note: Users of an Authorisation by Customs Declaration should refer to which may be required for the specific operation.
Code to describe the Economic Need for the processing operation	ECO01 – ECO22	Enter the appropriate economic code and text description for the processing operation according to the ECO codes shown in .  Note: Refer to Notice 3001 for guidance on which economic codes to use.

Where these extracts of AI codes are provided within the Procedure or Additional Procedure Code Guidance in Appendices 1 and 2 Completion Notes, they are given as a list of the most common codes used.  They are not an exhaustive list of all the codes that will be required to be declared on the customs declaration or customs clearance request (CCR).

Users must review the full code list within the given Appendix to identify if any further codes are required. For example, where 5100 is used with Authorisation by Customs Declaration, AI Codes ROY01, ROY02 or PRO1 – PRO13 may also be required.  These would not be identified unless users reviewed the full list of AI codes in Appendix 4 (see extract from Appendix 4 guidance below)

AI Statement Code	Coverage	Details to be Declared	Import, Export or Both
ROY01	Authorisation by Customs Declaration only: Rate of yield.  Use code ROY01 if the rate of yield is 1:1.  Note: ROY01 may only be used where AI code 00100 is also declared in DE 2/2.	Enter ‘ROY 1:1’.	Both
ROY02	Authorisation by Customs Declaration only: Rate of yield.  Use code ROY02 if the rate of yield is to be established from processing records.  Note: ROY02 may only be used where AI code 00100 is also declared in DE 2/2.	Enter ‘ROY records’.	Both