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

Amendments have been made to various parts of the Import Additional Procedure Codes in relation to PVA01 and the removal of the PVA01 workaround. Completion instructions for Additional Procedure Code 2MO have been updated to highlight that if a commodity code doesn’t permit use of preference code 140, then preference code 100 can be used instead, and the non-preferential customs duty will be relieved.

Updates have been made to the Import C and F series Additional Procedure Codes to reflect that from 4 July, EU EORI's can be declared in certain data elements.

Correction has been made in the ‘Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set’ for C07.

Additional Procedure Codes A04, F15, F44, 000, 1VW, 2CD and 2CG have been updated to reflect ‘Requested Procedure 78: Release to a Free Zone/Freeport’ being added to the CDS Declaration Completion Instructions for Imports. Completion requirements for Additional Procedure Code 1RV has been updated to state that it is not permitted to be used as a means of VAT zero rating goods or for claiming relief under The Chicago Convention. Additional Procedure Code 1TO has been updated to remove references to Excise Movement Control System (EMCS) which are not appropriate to this APC. Document Identifier field has been updated on multiple Additional Procedure Codes where reference to Document code 9WKS is made.

Additional Procedure Code 1RV has been updated to show it is eligible for use when Additional Information Code VATIC is declared in Data Element 2/2. Additional Procedure Code 2MO has been updated to show that it can be used with F-35 Military Authorised-Use Imports under International Collaboration Defence Arrangement (ICDA).

References to relevant legislation have been added to Additional Procedure Codes.

Additional Procedure Code 1RC has been updated to prohibit use for claiming relief under the Chicago Convention and direct declarants to Additional Procedure Code 1CC instead.

VAT Notes guidance for C23 and C25 have been updated. Additional Procedure Code (APC) notes for C27, C51, C52 and C53 has been updated to show that document code 920C is mandatory and to change the range of document status codes which can be used with it. APC notes for C28, C54 and C55 have been updated to show that document code 9AID is mandatory. APC notes for C30 have been updated to remove a blank section on Additional Information codes.

Multiple amendments have been made to Procedures Code F-Series (Appendix 2A) and Code 1-Series (Appendix 2B) to clarify that only status code ‘AC’ can be used with document code ‘9WKS’.

The Additional documents needed heading for 1SV has been updated to show no additional documents are required.

A reference to N271 in in C31, C35, C36 and C59 under AI statement code BULKD has been corrected.

Additional Procedure Code (APC) C26 has been updated to remove the link to the COVID guidance which has been withdrawn as of 6 January 2025.

Additional Procedure Code C25 has been amended to remove the text ‘imported from the special territories or countries having a Customs Union with the EU’, from the section ‘Goods Covered’.

A reference to Additional Procedure Code (APC) 1H7 has been removed from the C08 'customer-to-customer' transactions table. This is because although 1H7 is a permissible APC, it is not mandatory with APC C08.

00600 instructions have been removed from both Additional Procedure Code C08 and C30.

Instruction to declare AI Statement Code 00600 on APC 1PF has been replaced by APC F47.

The ‘Conditions for use’ sections for Additional Procedure Codes CO7, CO8, C30 have been amended. Additional Information regarding code 00600 has been removed from 1PF.

Import Additional Procedure Codes C07, C08, and F48 have been updated to allow currencies other than GBP to be declared in Data Element 4/14.

The Declaration Completion Instructions for Additional Procedure Code (APC) 1TO have been updated to remove the requirement for Additional Information (AI) Code ECONR to be declared when using this APC. The only AI Code now required for APC 1TO is MORC1.

Attachment 'Additional Procedure Code 0-Series (Appendix 2B)' 000 has been updated to show use with Procedure Code 0751 and 0771 in alignment with existing Customs Declaration Service functionality.

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

Declaration Completion Instructions for Additional Procedure Codes D03, D08, D20, D24 and D25 have been updated. The Temporary Admission (TA) periods for TA imports to Great Britain using Additional Procedure Codes D03, D20 and D25 have been extended. Incorrect references to 'EU' have been updated to 'Union' throughout the page.

The 'Additional Procedure Code C-Series (Appendix 2A)' document has been updated to remove reference to Document Code 9005 from Import APC C16.

The 'Appendix 2: DE 1/11: Additional Procedure Codes: Introduction and index list' and 'Additional Procedure Codes 1-Series (Appendix 2B)' documents have been updated to include a new Additional Procedure Code: 1CC. The 'Documents produced, certificates and authorisations, additional references (DE 2/3)' section for code '1IE' has also been removed.

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.