Guidance

Additional Procedure Code 1-Series

Updated 19 December 2023

This Appendix contains the specific completion rules instructions for the 1-series National Additional Procedure Codes for Data Element (DE) 1/11 for Exports.

Use the DE 1/10 – 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.

This Appendix includes Additional Procedure Codes:

1CD: Controlled Drugs using Simplified Procedures
1CG: Controlled Goods using Simplified Procedures
1DP: Goods exported or dispatched under diplomatic privilege (official use)
1FT: Exportation of goods via a Fixed Transport Installation
1MP: Prior export of equivalent milk and milk products (EX/IM)
1NO: Goods exported or dispatched for US and other NATO visiting forces (official use)
1NP: Goods exported or dispatched by US and other NATO visiting forces personnel (goods for personal use)
1SW: Export of goods to discharge the shipwork or platform end-use procedure
1VW: Goods liable to VAT only being exported or dispatched from customs warehousing

Notes:

The completion notes in this Appendix are a supplement to the CDS Declaration Completion Instructions for Exports.

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.

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 Index List) should be declared first (see CDS Declaration Completion Instructions for Exports, 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.

1CD: Controlled Drugs using Simplified Procedures

Description of Procedure:

Export or dispatch of Controlled Drugs with Union status or controlled drugs in free circulation and/ or home use (excluding end use), by Simplified Declaration Procedure (SDP) regular use.

Goods covered

Controlled drugs eligible for export or dispatch under the SDP (regular use) entered by or on behalf of authorised traders.

Conditions for Use:

An authorisation to use SDP (regular use) must be held.

The rules laid in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F and its reference notes for the expanded data set for controlled goods/ drugs which must be followed.

All normal supporting documentation must be produced with the simplified declaration (regular use) (DE 1/2 codes C or F), including invoices, health certificates, licences and preference certificates.

A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 is still required.

Where controlled goods are declared, all items on the declaration will be required to comply with the controlled goods data set. To avoid having to provide additional data for controlled goods, you may wish to declare any non-controlled goods on a separate declaration.

Restrictions on usage:

This Additional Procedure Code must only be used for the export or dispatch of controlled drugs that have Union status or are in free circulation and/ or home use (excluding end use).

Other types of controlled goods must be exported using Additional Procedure Codes 1CG.

Where controlled drugs are being released from a special procedure (including end use), Additional Procedure Code 2CD must be used instead.

Goods must not be in excise duty suspense.

This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).

Notices:

Check if you need to declare goods you bring into or take out of the UK

VAT on goods exported from the UK (VAT Notice 703)

Specific fields in the declaration/notes on completion

The data elements needed to use this Additional Procedure Code are specified in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F (see the reference notes for the expanded data set for controlled goods/ drugs).

Documents produced, certificates and authorisations, additional references (DE 2/3):

Supporting documentation such as licences and certificates needed to export or dispatch the goods must be presented and declared in DE 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration. See Appendix 5B: DE 2/3: Document Status Codes.

This Additional Procedure Code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

As appropriate to the goods being declared, enter:

Document code	Description and Usage of Code	Details to be entered
9111	Home Office open individual licence for drugs precursor chemicals.	Enter GBHOO followed by the licence number. If using more than one licence then a separate 9111 entry in DE 2/3 is required for each licence. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, FP, JA, XX.
9112	Drugs Precursor Chemicals Individual Licence.	Enter GBHOA or GBHOB followed by the licence number. If using more than one licence then a separate 9112 entry in DE 2/3 is required for each licence. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, IA, JA, XX.
9113	Controlled Drugs Individual Licence.	Enter GBHCA or GBHCB followed by the licence number. If using more than one licence then a separate 9113 entry in DE 2/3 is required for each licence. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, IA, JA, XW, XX.
9114	Controlled Drugs Open Individual Licence.	Enter GBHCE followed by the licence number. If using more than one licence then a separate 9114 entry in DE 2/3 is required for each licence. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, FP, IA, JA, XW, XX.

Security required:

–

VAT:

The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 1CD.

Where appropriate, the VAT zero-rating requirements should be completed, on the supplementary declaration.

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 1CD can only be used with Requested and Previous Procedure code (DE 1/10): 1040, 1042, 2300.

Additional documents needed:

Supporting documentation such as licences and certificates needed to release the goods must be presented (as required) before gaining release of the goods.

1CG: Controlled Goods using Simplified Procedures

Description of Procedure:

Export or dispatch of controlled goods with Union status or controlled goods in free circulation and/ or home use (excluding end use), by Simplified Declaration Procedure (SDP) regular use.

Goods covered:

Goods eligible for clearance under the SDP (regular use) process being exported or dispatched with Union status, in free circulation and/ or home use:

• Goods that need to be presented at the frontier for specific pre-clearance and Border Inspection Post (BIP) controls
• Excise goods

Conditions for Use:

An authorisation to use SDP (regular use) must be held.

The rules laid in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F and its reference notes for the expanded data set for controlled goods or drugs which must be followed.

All normal supporting documentation must be produced with the simplified declaration regular use (DE 1/2 codes C or F), including invoices, health certificates, licences and preference certificates.

A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 is still required.

Where controlled goods are declared, all items on the declaration will be required to comply with the controlled goods data set. To avoid having to provide additional data for controlled goods, you may wish to declare any non-controlled goods on a separate declaration.

Restrictions on usage:

This Additional Procedure Code must only be used for the export or dispatch of controlled goods that have Union status or are in free circulation and/ or home use (excluding end use).

Controlled Drugs must be exported or dispatched using Additional Procedure Codes 1CD.

Where Controlled Goods are being released to a special procedure (including end use), Additional Procedure Code 2CG must be used instead.

This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).

Notices:

Check if you need to declare goods you bring into or take out of the UK

VAT on goods exported from the UK (VAT Notice 703)

Specific fields in the declaration/notes on completion:

The data elements needed to use this Additional Procedure Code are specified in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F (See the reference notes for the expanded data set for controlled goods or drugs).

Documents produced, certificates and authorisations, additional references (DE 2/3):

Supporting documentation such as licences and certificates needed to export or dispatch the goods must be presented and declared in DE 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration. See Appendix 5B: DE 2/3: Document Status Codes.

This Additional Procedure Code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

Security required:

–

VAT:

The DE 1/10 procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 1CG.

VAT zero-rating requirements should be completed, where appropriate, on the supplementary declaration.

Excise:

The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 1CG.

Post clearance action:

–

Notes:

Additional Procedure Code 1CG can only be used with Requested and Previous Procedure code (DE 1/10): 1007, 1040, 1042, 2300.

Additional documents needed:

Supporting documentation such as licences and certificates needed to release the goods must be presented (as required) before gaining release of the goods.

1DP: Goods exported or dispatched under diplomatic privilege (official use)

Description of Procedure:

Goods exported or dispatched under diplomatic privilege for the official use of UK Diplomats, foreign missions or international organisations.

Goods covered:

Goods exported or dispatched from the UK under diplomatic privilege for the official use of UK Diplomats, foreign missions or international organisations, including diplomatic mail and diplomatic bags.

Conditions for Use:

Use of this Additional Procedure Code constitutes a declaration that the goods are being exported or dispatched under diplomatic privilege for official use.

Diplomatic bags must bear the seal of the UK/ foreign government and a label showing the official stamp of the sending government and the official address to which they are being sent.

The goods being exported must be addressed/ declared impersonally to a mission or consular post.

Restrictions on usage:

Goods exported or dispatched under diplomatic privilege for the personal use of entitled individuals must be entered to Additional Procedure Code 2DP.

VATZ must not be entered in DE 6/17 when using this additional procedure code.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) regular use and Entry in Declarant Records (EIDR).

Notices:

Check if you need to declare goods you bring into or take out of the UK

Pay less or no duty on goods you store, repair, process or temporarily use

Specific fields in the declaration/notes on completion:

–

Security required:

–

VAT:

VATZ must not be entered in DE 6/17 when using this additional procedure code.

Excise:

–

Post clearance action:

–

Notes:

Additional Procedure Code 1DP can only be used with Requested and Previous Procedure codes (DE 1/10): 1040, 2300 and 3171.

Additional documents needed:

–

Additional Declaration Types (DE 1/2) B&E:

Additional Declaration Types B and E may only be used:

• With Procedure Code 1040
• Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
• All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
• Where the conditions for any simplifications in ‘Check if you need to declare goods you bring into or take out of the UK’ are met
• For goods being exported outside the territory of the Customs Union
• For direct exports
• Where the goods being exported are in free circulation and home use

The following goods are not eligible to use Additional Declaration Types B&E:

• Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
• Indirect exports
• Goods must not be in any of the following: customs, excise or VAT suspense
• Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
• Goods subject to prohibitions and restrictions
• Goods subject to licencing controls

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E).

A supplementary declaration is not required.

1FT: Exportation of goods via a Fixed Transport Installation 

Description of procedure:

Export of goods through a Fixed Transport Installation (FTI)

Goods covered

Export of: Electricity, natural gas as supplied by gas utilities, petroleum and hydrocarbon gas via an authorised fixed transport installation.

Conditions for use

This Additional Procedure Code may only be used where: 

• DE 7/4 is completed with code 7. 
• a valid authorisation for Entry in Declarant’s Records (EIDR) is held. 
• the exporter is an authorised fixed transport installation operator declaring a valid FTI location code from Appendix 16J Other location codes for Data Element 5/23 of the Customs Declaration Service in DE 5/23.

Restrictions on usage

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) Regular Use or Simplified Declaration Procedures (SDP) on an occasional basis.

Declaration Category

B1, C21e EIDR NOP

Movement Types: 

GB-RoW via an authorised fixed transport installation. 

Specific fields in the declaration/notes on completion: 

Additional Declaration Type (DE 1/2): 

Additional declaration types available for use: J, K or Z. 

Documents produced, certificates and authorisations, additional references (DE 2/3): 

The following Document codes are mandatory in DE 2/3:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C514	GB	EIR	Enter the reference number of the EIDR authorisation
C676	GB	FTI	Enter the reference number for the FTI authorisation.

Holder of the Authorisation Identification Number (DE 3/39): 

The following authorisation types are mandatory in DE 3/39: 

Authorisation type	Authorisation type code	Identifier
Entry in Declarants Records	EIR	The EORI number of the EIDR authorisation holder
Fixed Transport Installation	FTI	The EORI number of the pipeline operator

Location of goods (DE 5/23) 

Enter the specific Fixed Transport Installation code from the list at Appendix 16J Other location codes for Data Element 5/23 of the Customs Declaration Service. 

Type of Packages (DE 6/9) 

Enter code ‘NF’ for unpackaged goods of a single type for Fixed Transport installation goods. 

Security required: 

—

VAT: 

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17. 

Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17. 

Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in VAT Notice 703 are met. 

Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. 

If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT Notice 703.

Excise: 

— 

Post clearance action: 

— 

Notes: 

Additional Procedure Code (APC) 1FT can only be used with Requested and Previous Procedure code (DE 1/10): 1040.

1MP: Prior export of equivalent milk and milk products (EX/IM).

Description of Procedure:

Milk or Milk products, exported to a place outside the customs territory of the EU, to be replaced with a subsequent import of goods to Inward Processing (IP) from outside the customs territory of the EU, under prior export equivalence (EX/IM).

Goods covered:

Milk or Milk products exported as IP Prior Export Equivalent (PEE) goods (EX/IM) outside of the customs territory of the EU, where compensating products will be subsequently imported using Procedure Code 5111 in DE 1/10.

This Additional Procedure Code is for the export of equivalent goods, prior to a subsequent declaration being made for the import of the replacement goods to IP.

Conditions for Use:

A full or multi-state IP authorisation must be held. PEE must be specifically stated on the IP authorisation.

The goods being exported must qualify for prior export equivalence under IP.

Agents must have previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.

Use of this Additional Procedure Code is a declaration by the Exporter that the conditions laid down in Council Regulation 952/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Restrictions on usage:

This Additional Procedure Code must only be used for IP prior export of the equivalent milk or milk products.

This Additional Procedure Code cannot be used with Authorisation by Customs Declaration.

This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).

Simplified Declaration Procedure (SDP) regular use cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.

Notices:

Check if you need to declare goods you bring into or take out of the UK

Pay less or no duty on goods you store, repair, process or temporarily use

VAT on goods exported from the UK (VAT Notice 703)

Specific fields in the declaration:

–

Security required:

–

VAT:

Where goods are zero rated at export:

• VAT relief cannot be claimed on the subsequently imported replacement goods
• The terms and conditions stipulated in ‘VAT on goods exported from the UK (VAT Notice 703)’ must be met
• Documentary evidence of export is needed to support the claim to VAT zero-rating
• The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see ‘VAT on goods exported from the UK (VAT Notice 703)’

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 1MP can only be used with Requested and Previous Procedure code (DE 1/10): 1100.

Additional documents needed:

An INF form must be endorsed at export and presented with the subsequently imported replacement products.

1NO: Goods exported or dispatched for US and other NATO visiting forces (official use)

Description of Procedure:

Goods exported or dispatched by US and other NATO visiting forces.

Goods covered:

Goods exported or dispatched for the official use of US and other NATO visiting forces, except mail (see Additional Procedure Code 1NP).

Conditions for Use:

Use of this Additional Procedure Code constitutes a declaration that the goods are exported or dispatched for the exclusive use of US and other NATO visiting forces.

Restrictions on usage:

Use of this Additional Procedure Code is restricted to signatories authorised by US and other NATO visiting forces.

Goods for personal use of entitled members of the US and other NATO visiting forces must be exported or dispatched under Additional Procedure Code 1NP.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) regular use and Entry in Declarant Records (EIDR).

Notices:

Check if you need to declare goods you bring into or take out of the UK

Pay less or no duty on goods you store, repair, process or temporarily use

Specific fields in the declaration:

–

Security required:

–

VAT:

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Excise:

The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 1NO.

Post clearance action:

–

Notes:

Additional Procedure Code 1NO can only be used with Requested and Previous Procedure codes (DE 1/10): 1040, 2300, and 3171.

Additional Declaration Types (DE 1/2) B&E:

Additional Declaration Types B and E may only be used:

• With Procedure Code 1040
• Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
• All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
• Where the conditions for any simplifications in ‘Check if you need to declare goods you bring into or take out of the UK’ are met
• For goods being exported outside the territory of the Customs Union
• For direct exports
• Where the goods being exported are in free circulation and home use

The following goods are not eligible to use Additional Declaration Types B&E:

• Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
• Indirect exports
• Goods must not be in any of the following: customs, excise or VAT suspense
• Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
• Goods subject to prohibitions and restrictions
• Goods subject to licencing controls

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E).

A supplementary declaration is not required.

Additional documents needed:

–

1NP: Goods exported or dispatched by US and other NATO visiting forces personnel (goods for personal use)

Description of Procedure:

Goods exported or dispatched for personal use by US and other NATO visiting forces entitled personnel.

Goods covered:

• Goods exported or dispatched for personal use by US and other NATO visiting forces entitled personnel
• Exportation or dispatch of mail by US and other NATO visiting forces

Conditions for Use:

Use of this Additional Procedure Code constitutes a declaration that the goods are exported or dispatched for personal use by US and other NATO visiting forces entitled personnel.

The full name and address of the exporter should be entered in DE 3/1.

Restrictions on usage:

Use of this Additional Procedure Code is restricted to US and other NATO visiting forces entitled personnel only.

With the exception of bulk mail, the EORI number of the US and other NATO visiting forces must not be used.

Goods for the official use of the US and other NATO visiting forces must be exported or dispatched under Additional Procedure Code 1NO.

Goods may not be in excise duty suspense.

VATZ must not be entered in DE 6/17 when using this additional procedure code.

This Additional Procedure Code is excluded from Simplified Declaration Procedures (SDP) regular use and Entry in Declarant Records (EIDR).

Notices:

Check if you need to declare goods you bring into or take out of the UK

Specific fields in the declaration:

–

Security required:

–

VAT:

VATZ must not be entered in DE 6/17 when using this additional procedure code.

Excise:

Goods may not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 1NP can only be used with Requested and Previous Procedure codes (DE 1/10): 1040, 2300 and 3171.

Additional Declaration Types (DE 1/2) B&E:

Additional Declaration Types B and E may only be used:

• With Procedure Code 1040
• Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
• All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
• Where the conditions for any simplifications in ‘Check if you need to declare goods you bring into or take out of the UK’ are met
• For goods being exported outside the territory of the Customs Union
• For direct exports
• Where the goods being exported are in free circulation and home use

The following goods are not eligible to use Additional Declaration Types B&E:

• Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
• Indirect exports
• Goods must not be in any of the following: customs, excise or VAT suspense
• Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
• Goods subject to prohibitions and restrictions
• Goods subject to licencing controls

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E).

A supplementary declaration is not required.

Additional documents needed:

–

1SW: Export of goods to discharge the shipwork or platform end-use procedure

Description of Procedure:

Export of eligible goods to discharge shipwork or platform end-use.

Goods covered:

End use goods being exported in order to discharge a shipwork or platform end use.

Conditions for Use:

A full or multi-state authorisation for shipwork or platform end use must have been held at the time the goods were originally entered to end use.

Goods may only be exported using this Additional Procedure Code where 1SW was declared in DE 1/11 on the original import declaration.

Restrictions on usage:

This Additional Procedure Code must not be used to discharge any form of end use relief other than shipwork or platform.

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Authorisation by Customs Declaration may not be used with this Additional Procedure Code.

Goods must not be in excise duty suspense.

Entry in Declarants Records (EIDR) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

Notices:

Check if you need to declare goods you bring into or take out of the UK

Pay less or no duty on goods you store, repair, process or temporarily use

VAT on goods exported from the UK (VAT Notice 703)

Specific fields in the declaration/notes on completion

–

Security required:

–

VAT:

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17.

Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in ‘VAT on goods exported from the UK (VAT Notice 703)’ are met.

Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see ‘VAT on goods exported from the UK (VAT Notice 703)’.

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 1SW can only be used with Requested and Previous Procedure codes (DE 1/10): 1044, 2144 and 2244.

Additional documents needed:

–

1VW: Goods liable to VAT only being exported or dispatched from customs warehousing

Description of Procedure:

Goods removed from VAT only customs warehousing for re-export or dispatch.

Goods covered:

Goods that were declared for VAT only customs warehousing, now being declared for re-export or dispatch.

Conditions for Use:

Only applicable for goods declared to VAT only customs warehousing.

Entry under this Additional Procedure Code is a declaration that:

• The goods were warehoused for VAT only purposes
• The goods are eligible for removal from a customs warehouse
• The goods will be removed from the customs warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met
• All items on the customs declaration must be being removed from the same customs warehouse and have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code)

Restrictions on usage:

If the goods were entered to the customs warehouse using Entry in Declarants Records (EIDR), they cannot be re-exported or dispatched using EIDR.

VATZ must not be entered in DE 6/17 when using this Additional Procedure Code.

Goods must not be in customs or excise duty suspense.

If the goods are in customs or excise duty suspense, then this Additional Procedure Code must not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

Notices:

Check if you need to declare goods you bring into or take out of the UK

Pay less or no duty on goods you store, repair, process or temporarily use

Specific fields in the declaration/notes on completion:

–

Security required:

–

VAT:

VATZ must not be entered in DE 6/17 when using this Additional Procedure Code.

The use of this additional procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently re-export or dispatch the goods appropriately under this Additional Procedure Code will result in any unpaid VAT becoming due.

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 1VW can only be used with Requested and Previous Procedure code (DE 1/10): 3171.

Additional documents needed:

–