CDSSG10010 - Step-By-Step Guide, Step 5 - Introduction to Additional Procedure Codes (DE 1/11)

Customs Procedures in CDS

CHIEF had a 7-digit code called a Customs Procedure Code (CPC). This always had a unique meaning and unique situation in which it was used.

Within CDS these have been split into 2 parts:

  • A 4-digit code that identifies the intended use to which the goods will be entered (the Procedure Code). This is declared at item level in DE 1/10. One 4-digit code per goods item.
  • 3-digit Additional Procedure Codes which identify any unique circumstances which apply (e.g., reliefs to be claimed, controls to be applied). These are declared at item level in DE 1/11. More than one 3-digit code may be required, e.g., 1 code for customs duty relief, a second code for VAT relief, a 3rd code for excise relief. Up to 99 3-digit codes may be combined with a single 4-digit procedure code. For guidance on Additional Procedure Codes, please see CDSSG10000.

Additional Procedure Codes can be found in Appendix 2 for the specific Movement Type. See section CDSSG10040 for details on how to access the guidance.

Failure to declare all the required 3-digit additional procedure codes may result in the declaration being processed incorrectly or a tax relief not being granted.

Follow the step-by-step guide in sections CDSSG09000 – CDSSG10000 to ensure you find the right combination of codes to be declared in DE 1/10 and DE 1/11 that cover the FULL circumstances of the goods.

Understanding Additional Procedure Codes (APCs)

Additional Procedure Codes (APCs) are used to supplement the main 4-digit Procedure Code to tailor the customs procedure, treatment or use to the specific circumstances for the goods being released. They do not identify a procedure; they are used to identify any additional specific circumstances that apply. For example, 4000 is the Procedure to which the goods are being entered (free circulation and home use). The Additional Procedure Codes are used to tailor the specific circumstances surrounding the goods release to home use, for example any duty reliefs claimed.

For each unique set of circumstances relating to the goods movement, an extra Additional Procedure Code should be used. Up to 99 Additional Procedure Codes can be used on a single goods item to describe the full circumstances which apply to the goods. For example:

  • C30 – Customs duty relief on imports of sample of negligible value
  • F45 – VAT relief
  • F47 – grouping of samples under different Tariff headings under a single goods item

The full Procedure Code and Additional Procedure Code for this goods item would therefore be 4000 C30 F45 F47.

Failure to declare the full set of required Additional Procedure Codes may result in the declaration failing validation or revenue charges being incurred unexpectedly.

Numbering Structure for Additional Procedure Codes

As with Procedure Codes, Additional Procedure Codes are organised into series, identified by the first character of their code.

Where the Additional Procedure Code begins with a letter, it is referred to as a Union Additional Procedure Code. These will be grouped into series according to the letter at the start of the code. The codes will be made up of a letter indicating their series, followed by 2 numbers, indicating their sequential order within that series. In Appendix 2 Index lists, any Union codes will be listed first.

National codes will begin with a number and will be grouped into series according to the first number of the code. With the exception of 000:

  • National Additional Procedure Codes for Import and Export movement types begin with a single number followed by 2 letters which indicate the usage of the code, for example 1BN. The Additional Procedure Code is in series 1 and is used for bananas imported without a weight certificate.
  • National Additional Procedure Codes detailed in the Inventory Imports and Inventory Exports index lists for use on Customs Clearance Requests (C21s) will begin with 2 numbers followed by a single letter. The first number will indicate the series the Additional Procedure Code belongs to, these are linked to the Procedure Code. For example Additional Procedure Code 62T is used to release New Computerised Transit System (NCTS) Movements and is linked to Procedure Code 0006 (Transit).

Where a combination of Union and National Document Codes are needed to release the goods any Union Document Codes should be declared first.