Guidance

Appendix 1: DE 1/10: Requested and Previous Procedure Codes

This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.

From:: HM Revenue & Customs
Published: 14 October 2019
Last updated: 14 July 2022 — See all updates

Documents

Appendix 1: DE 1/10: Requested and Previous Procedure Codes

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Requested Procedure 10: Permanent Export or Dispatch

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Requested Procedure 11: Inward Processing Prior Export Equivalence

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Requested Procedure 21: Temporary Export under Outward Processing

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Requested Procedure 22: Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21

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Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief)

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Requested Procedure 31: Re-export or Dispatch of non-Union goods following a Special Procedure

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Details

This Appendix only contains the additional notes on specific declaration data elements in relation to each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

The completion notes in this Appendix are a supplement to the main UK Trade Tariff, CDS Volume 3 Export Declaration Completion Guide.

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence.

Published 14 October 2019
Last updated 14 July 2022 + show all updates

14 July 2022
A number of links and page titles have been updated and renamed following review. Technical content is unaltered.
26 January 2021
Updated Appendix 1:DE 1/10 with the declaration category for an Export Simplified Declaration (on an occasional basis).
14 October 2019
First published.

Update history

2024-03-23 00:15
Additional Information codes ABDIN and ABDOU have been introduced for the purposes of entering goods to a Special Procedure using Authorisation By Customs Declaration (ABD) or removing goods from a Special Procedure which they originally entered using ABD. Amendments have been made for Procedure Codes 1044, 2100, 2144, 2151, 2154, 2200, 2244, 3151 and 3153.

2024-01-09 09:32
Blank table cells throughout the collection have been filled with em-dashes (—) to meet accessibility standards. Technical content remains unchanged.

2023-12-19 00:15
Procedure Code 1040 has been amended to permit the use of National Additional Procedure Code 1FT for the exportation of goods via a Fixed Transport Installation.

2023-07-31 11:20
References to EMCS/eAD and ARC have been removed from codes 3151, 3152 and 3154 in Appendix 1.

2023-07-28 10:16
Procedure Code 1040 has been updated with a link to the conditions that apply when claiming excise drawback.

2023-07-18 13:23
References to Excise Movement and Control System (EMCS) together with procedure code 3171, have been removed from the Requested Procedure 31.

2023-06-27 14:36
The Authorisation by Customs Declaration guidance has been corrected to ensure code 2154 aligns with other sections in regard to 3 usages being allowed per year on a rolling basis.

2023-05-31 15:20
The Authorisation by Customs Declaration guidance has been updated to allow 3 ABD usages per year on a rolling basis (formerly 3 per calendar year).

2023-05-23 10:09
In Requested Procedures 10, 21 and 31 references to AI Code ECONR have been removed. Various hyperlinks to re-titled guidance pages have also been updated to correctly reflect new page names.

2023-05-04 15:37
Some hyperlinks and wording has been updated to match the page names they go to or reference. Technical content is unchanged.

2023-04-26 12:15
Appendix 1: DE 1/10: Requested and Previous Procedure Codes has been updated to include completion instructions for procedure code 3153 to make it clear that a D series Additional Procedure Code is mandatory and should correspond to the code used to enter the goods to Temporary Admission.

2022-07-14 14:27
A number of links and page titles have been updated and renamed following review. Technical content is unaltered.