Additional Procedure Code A-Series (Appendix 2A)
Updated 5 April 2024
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This Appendix contains the specific completion rules instructions for the A-series Union Additional Procedure Codes for Data Element (DE) 1/11 for Imports.
Use the index list below and the Additional Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
This Appendix includes Additional Procedure Codes:
A04: Goods which are being placed under or discharged from an Inward Processing Procedure (VAT only)
Notes:
The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Declaration Completion Instructions for Imports.
This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.
Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes (from Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes) should be declared first (see CDS Declaration Completion Instructions for Imports, DE 1/11 for more details).
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.
The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
General declaration completion notes:
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. Where information may be entered at Header or Item level:
- It may only be entered at header level where it applies equally to every goods item
- Information must be entered at item level where it differs for even a single goods item
- It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.
However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.
A04: Goods which are being placed under or discharged from an Inward Processing Procedure (VAT only)
Description of procedure:
Goods which are being placed under or discharged from an inward processing procedure (Article 256, EU Reg. No. 952/2013 (UCC)) with VAT only suspension.
Goods covered:
Non-Union goods or goods from a Special Fiscal Territory or other Territory with which the EU has formed a Customs Union (Article 1 (3), EU Reg No 952/2013 Union Customs Code (UCC)), which are being entered to or discharged from an inward processing procedure (IP) with a VAT only suspension.
Conditions for use:
A Bill of Discharge (Form BOD1) must be submitted to the supervising office by the due date. Failure to submit a Bill of Discharge by the due date to the supervising office may lead to a demand to pay any suspended VAT.
See conditions and requirements detailed in Notice 3001.
Restrictions on usage:
For non-Union Goods:
- This Additional Procedure Code may not be used where the goods have a positive erga omnes customs duty rate.
- Goods may not be entered to this Additional Procedure Code where the customs duty liability has been reduced to zero as a result of any tariff preferences or other customs duty reliefs.
Goods from a Special Fiscal Territory or Territory with which the EU has formed a customs Union:
- Goods may only be entered to this Additional Procedure Code where they are in free-circulation and have customs union status.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
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Security required:
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VAT:
This Additional Procedure Code suspends VAT when goods enter IP.
VAT may be payable on any diversion to free circulation or home use.
Postponed VAT Accounting (PVA) may be used to account for the VAT when the goods are diverted to free circulation or home use.
To declare PVA in conjunction with a manual calculation of duties and taxes, the additional information (AI) Code PVA01 must be declared along with the value of the VAT being accounted for on the VAT return, in DE 2/2, in addition to AI Code OVR01.
Full instructions on how to declare PVA can be found in the Import Declaration Completion Instructions for Data Element 3/40.
Post clearance action:
A Bill of Discharge (Form BOD1) must be submitted to the supervising office by the due date.
Notes:
Additional Procedure Code A04 can only be used with Requested and Previous Procedure codes (DE 1/10): 0151, 0154, 4051, 4054, 4251, 4254, 5100, 5151, 5153, 5154, 5171, 5178, 6131, 7151, 7154.
Additional documents needed:
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