Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)

The declaration completion instructions for the Additional Procedure Code 2DP has been updated to include 4053.

Information for code 1RE has been updated and information has been added in the Excise sections of F01, F02, F03, F04 and F05.

Additional Procedure Code 1BN has been amended to reflect that the commodity code 0803901000 has been replaced by 0803901100 and 0803901900.

Guidance on the use of Postponed VAT Accounting has been added to Additional Procedure Code A04 and 1VW.

Additional Procedure Code 1SV has been updated to include reference to new AI Codes, for use in NI introduced in CDS Release 4.4.0. Update to E-series Additional Procedure Codes for imports into Northern Ireland.

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

References to 'Volume 3' and the contact details for the Tariff Classification team in Additional Procedure Code 1-Series (Appendix 2B) have been updated. No technical content has been altered.

Additional Procedure Code 1-Series (Appendix 2B) has been amended to permit Additional Procedure Code 1NP to be declared with Procedure Code 4053 for vehicles which were previously imported under Temporary Admission for sale to entitled personnel of US and other NATO forces.

Additional Procedure Codes: Introduction and index list for imports and Additional Procedure Code 1-Series have been amended to update National Additional Procedure Code 1CL title from ‘Taxable commodities for climate change levy, with or without a claim to levy relief’ to ‘Taxable commodities for climate change levy, with a claim to full relief or the use of the 14-day election procedure for Climate Change Levy’. Additional Procedure Code 1-Series has also been amended to reflect that 1CL cannot be used for claiming partial relief or no relief of the Climate Change Levy. Additional Procedure Code 2-Series (Appendix 2B) for imports has been amended to include the new National Additional Procedure Code 2CL for claiming partial relief or no relief of the Climate Change Levy.

'Additional Procedure Code 1-Series (Appendix 2B)' has been updated. The conditions for use of code 1PF have been amended.

'Additional Procedure Code F-Series' has been updated. Information regarding the co-location of premises has been added.

The minimum temporary admission period for imports of animals using Additional Procedure Code D08, has been removed (previously animals had to be imported for a minimum period of at least 12 months in order to use D08).

Notice links and titles have been updated to reflect code descriptions. Technical content remains unchanged.

We have removed the requirement for an Electronic Administrative Document to be declared with Additional Procedure Code F06 and the document code C651 is no longer required on import declarations.

Notes on the security required for Additional Procedure Code C01 have been updated to include the definition of ‘CSDR’, Community System of Duty Relief.

We have added F48 to the Union Codes Index List following the introduction of Imports One Stop Shop (IOSS). Check the latest version of the Known Error List for interim workarounds that apply to IOSS. Additional Procedure Code C07 also updated to reflect the changes.

Completion instructions for APC 1MO updated to reflect that MOP code G is no longer used to claim PVA. PVA can now be claimed by declaring the MOD VAT number at header level in DE 3/40. Various hyperlinks to re-titled guidance pages have also been updated to correctly reflect the new page names.

Completion instructions for APC 2MO updated as follows: 2MO cannot be used by contractors supplying the MOD. End-Use is now known as Authorised Use in Great Britain. References to EU member states military forces is now applicable only to imports into Northern Ireland. Additional Information code GEN45 is now used for imports under the Airseeker arrangements. MOP code G is no longer used to claim PVA. PVA can now be claimed by declaring the MOD VAT number at header level in DE 3/40. The guidance for Additional Procedure Code 2CD has also been updated to specify which document codes should be used when a Home Office Drugs Licence is required.

Various hyperlinks to re-titled guidance pages have been updated to correctly reflect the new page names. Technical content is unchanged.

'Additional Procedure Code C-Series' has been updated. The List of Procedure Codes permitted with Additional Procedure Code C14 includes 4053. This is to correct a previous omission and does not represent a change in CDS system functionality.

Additional text added to import APC 3HG guidance in Additional Procedure Code 3-Series (Appendix 2B) as follows: 'Additional Procedure Code 2CG must also be declared in DE 1/11 when using 3HG with additional Declaration Types C, F or Y.'

Updated 'Additional Procedure Code 1-Series (Appendix 2B)' to add NATO European Regional Test Centre (ERTC) to the list of NATO facilities which are permitted to use DE 1/11 code 1NC.

Additional Procedure code F44 in 'Additional Procedure Code F-Series (Appendix 2A)' has been updated for imported goods that are subject to Anti-Dumping Duty.

Information has been updated to show that completion of TOR1 is not required for APCs C02,C03 ,C60 and C61.

Additional Procedure Code 44 has been corrected to F44 in the '1XW: More than 1 previous procedure involving Customs Warehousing' section of the 'Additional Procedure Code 1-Series (Appendix 2B)' guidance.

Corrections have been made to the Import National Additional Procedure Codes index list in the 'Appendix 2: DE 1/11: Additional Procedure Codes: Introduction and index list' guidance. The row for 1IL has been deleted as this code no longer exists. Rows 1FV, 1IE and 1SV that were omitted from the index list for already existing codes have been added.

The 'Additional Procedure Code E-Series (Appendix 2A)' completion notes have been updated for Data Element (DE) 1/11 code E01 to show that E01 cannot be used if AI code NIREM is declared in DE 2/2. EU Simplified Procedure Values can only be used for goods which are entered in Northern Ireland and are considered to be at risk of moving to the EU.

We have updated 'Appendix 2B Additional Procedure Code 1-series' to include new codes 1SV and 1FV. We have updated 'Appendix 2A Additional Procedure Code E-series' to reflect restriction on use of EU Simplified Procedure Values (SPV) and Standard Import Values (SIV) to only Northern Ireland declarations which are at risk of moving to the EU. For SPV in Great Britain (GB) and for “Not at risk” imports in Northern Ireland, check Additional Procedure Code 1SV. SIV is not used in GB or for “Not at risk” imports in Northern Ireland.

The definition of Additional Procedure Code C26 has been amended.

Codes 1IL and 1LV have been removed from Additional Procedure Code 1-Series (Appendix 2B) and code 2LV has been removed from Additional Procedure Code 2-Series (Appendix 2B).

Amendments to the Customs Declaration Service Import Tariff for the introduction of the new H7 Declaration Category (Super Reduced Data Set (SRDS)) and the introduction of new procedures for Grouping (declaring different products under a single commodity code).

This page has been updated with additional detail on the use of Additional Procedure Codes 1CD, 1CG, 2CD and 2CG.

Additional Procedural Code 1-Series (Appendix 2B) has been updated to add 1PP as a new National Additional Procedure Code.

This page has been updated within code C07 on value of goods covered is now £135. Also, within code E02 on specific fields, DE 5/21: Place of Loading has been added.

Information for the Additional Information Statement Code 00600 has been amended.

Information for the Additional Information Statement Code 00600 has been amended.

First published.