CDSSG10040 - Step-By-Step Guide, Step 5 - Choosing the Additional Procedure Codes

Steps needed to identify the required Additional Procedure Codes:

  • Check the chosen Procedure Code using the Appendix 1 completion notes or Correlation Matrix to identify the permitted Additional Procedure Codes that may be used with it
  • Check each permitted Additional Procedure Code against the Appendix 2 Index List to see if it is relevant
  • Check the completion notes for all potentially relevant Additional Procedure Codes to ensure the goods meet the ‘Goods Covered’ requirements
  • Check the Conditions and Restrictions specified in the Additional Procedure Code’s completion notes to ensure the eligibility criteria for the Additional Procedure Code are met.

Additional Procedure Code Index Lists

To determine which Additional Procedure Codes should be used for the specific goods item, use the Index List for the chosen Movement Type from Appendix 2. See section CDSSG10020 and CDSSG10030 for details on how to identify the Additional Procedure Codes that are permitted for use with the chosen Procedure Code

Within the Appendix 2 Index List, Additional Procedure Codes are grouped into series based on the first character of the Additional Procedure Code:

The Index List provides a full list of all Additional Procedure Codes that can be used for that Movement Type, along with a short title describing its purpose.

For example, Exports Additional Procedure Codes B-Series:

B-Series 

Code 

Description of Procedure 

B51

Goods temporarily (re)exported for repair under guarantee using Outward Processing

B52

Defective goods temporarily (re)exported for replacement under guarantee using Outward Processing

B53

Outward Processing under agreements with third countries, possibly combined with VAT only Outward Processing

B54

Goods temporarily dispatched under VAT only Outward Processing

Permitted Additional Procedure Codes

Each Additional Procedure Code that is permitted for use with the chosen Procedure Code should be looked up, using the Index List to check what it is used for and to determine if it is applicable for that specific goods item.

All permitted Additional Procedure Codes should be checked against the Index List as more than one Additional Procedure Code may be required to cover the full circumstances that apply to the goods.

For example, Procedure Code 2200 permits:

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2200:

Union Additional Procedure Codes:

B51, B52, B53, B54, F75

National Additional Procedure Codes:

000, 0GD, 46P, 48P

Do not stop when the first applicable Additional Procedure Code is identified as more than one may be required.  Each and every permitted Additional Procedure Code should be checked to identify if it is relevant or to ruled out as not required for that goods movement.

If an Additional Procedure Code is identified as potentially relevant, the full completion notes for the individual Additional Procedure Code should then be checked to confirm it is appropriate and ensure the goods are eligible to use it.

Confirming Additional Procedure Code Selections

Additional Procedure Code Coverage

The ‘Goods Covered’ section should be reviewed to ensure the goods fall within the scope of the Additional Procedure Code.

For example, Additional Procedure Code B51:

Goods covered:

The temporary (re)exportation of goods, to outside the territory of the Customs Union, under an OP authorisation, for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.

Conditions and Restrictions

The Conditions and Restrictions section of the Additional Procedure Code Completion Notes should also be checked to ensure they are met prior to using the code. Use of a given Additional Procedure Code is a legal declaration that the goods are eligible to be declared to the customs procedure, treatment or use.  Failure to comply with the stated Conditions and Restrictions may result in non-compliance action or revenue charges being raised.

For example, Additional Procedure Code B51 places the following Conditions on its usage:

Conditions

Evidence must be held prior to (re)export and produced on request to demonstrate that the repair was carried out free of charge.

Where Additional Procedure Code B51 is used with DE 1/10 Procedure Codes 2200 or 2244, the goods must be in free circulation and home use at the time of (re)export.

Additional Procedure Code 000

Additional Procedure Code 000 may only be used as a last resort when no other Additional Procedure Code is available for use.  See section CDSSG10050 for details.