Additional Procedure Code 7-Series: Movements and Transfers
Updated 25 January 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/appendix-2-c21i-de-111-additional-procedure-codes/additional-procedure-code-7-series-movements-and-transfers
This Appendix contains the specific completion rules instructions for the 7-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Imports.
Use the index list 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.
Notes:
The completion notes in this Appendix are a supplement to the main CDS BIRDS Declarations and Customs Clearance Request completion instructions.
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.
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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
71M: Movements: in Temporary Storage (MiTS)
Description of Procedure:
Customs Clearance Request (CCR) for non-Union goods being moved between approved Temporary Store (TS) facilities using Movements in Temporary Storage (MiTS) procedures.
Goods covered
Inter shed removals by parties authorised under the TS arrangements to move goods between approved TS facilities, where this cannot be completed by direct inventory messaging.
Conditions for Use:
This Additional Procedure Code may only be used:
- by authorised Temporary Storage Operators
- for goods already presented to customs and entered to TS
- to move goods between approved TS facilities
A guarantee must be provided to secure the goods during the movement.
Unless otherwise stipulated, the dispatching facility remains liable for the goods and any incurred customs debt until the movement is discharged appropriately on arrival at the receiving facility (Article 193 (4), Commission Implementing Regulation (EU) No. 2015/2447 (IA)).
Please refer to Apply to operate a temporary storage facility for additional conditions relating to MiTS.
Restrictions on usage:
Where MiTS have been pre-authorised to be undertaken using messages within inventory systems, this Additional Procedure Code should not be used.
This Customs Clearance Request does not extend or re-start the 90-day limit.
Notices:
Apply to operate a temporary storage facility.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| The receiving Temporary Storage Facility | MOVE1 | Enter the goods location code for the receiving Temporary Storage Facility |
| Used to specify the party taking liability for the goods during the Movement in TS (MiTS) where this is not the Dispatching TS Operator | MOVE2 | Enter the EORI number of the authorised party taking liability for the TS movement |
| The number of days the goods have already been held in Temporary Storage | TSPER | Enter the number of days the goods have been held in Temporary Storage prior to this move |
Notes:
Goods may remain under TS for a maximum period of 90-days. Goods must be entered to a customs procedure or re-exported within 90-days.
Failure to enter the goods to a customs procedure or re-export the goods within the 90-day period will result in a demand for any customs duties and other charges. The TS Operator may also be subject to a customs civil penalty.
Where goods are being moved to an External Temporary Storage Approved Depository, Additional Procedure Code 74A must also be declared in DE 1/11.
Additional Procedure Code 71M can only be used with Requested and Previous Procedure code (DE 1/10): 0007.
72M: Movements: in Records for Special Procedures
Description of Procedure:
Customs Clearance Request (CCR) for the movement of non-Union goods from another Member State using Special Procedures: Movements in Records.
Goods covered
This Additional Procedure Code may be used to release goods from an inventory system where they are being moved under a Special Procedure using Movement in Records procedures from an authorised party in another Member State.
Conditions for Use:
This Additional Procedure Code may only be used to release already entered to the Special Procedure in another Member State.
A full authorisation for a Special Procedure must be held to release goods using this Additional Procedure Code.
Special Procedure movements can only be made:
- Between different storage facilities designated in the same authorisation;
- From the customs office of placement to the storage facilities, or;
- From the storage facilities to any customs office indicated in the authorisation for a special procedure, empowered to release goods to a subsequent customs procedure (as referred to in Article 211(1) of the Code).
Restrictions on usage:
This Additional Procedure Code may not be used to place non-Union goods into a Special Procedure. They must have been prior entered to the Special Procedure in the other Member State.
Where any of the Special Procedure movement conditions (see above) cannot be met, a written customs declaration will be required and this Procedure Code may not be used.
This Additional Procedure Code may not be used to move goods between Customs Warehouses.
A written Customs Declaration is required for goods moving between customs warehousing premises in different Member States.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Details of the authorised party moving the goods under special procedures | MOVE3 | Enter the EORI number of the authorised party for the special procedure movement |
Notes:
Where Movements in Records: Special Procedures is being made using EIDR, Additional Procedure Code 73N must also be declared in DE 1/11.
Additional Procedure Code 72M can only be used with Requested and Previous Procedure code (DE 1/10): 0007.
73N: Notification of Presentation (NoP) under EIDR
Description of Procedure:
Customs Clearance Request (CCR) for goods declared to a customs procedure using Entry in Declarant’s Records (EIDR) where a Notification of Presentation (NoP) is required.
Goods covered
This Additional Procedure Code may be used to present goods to Customs to request release where EIDR is used to declare the goods to a customs procedure.
Conditions for Use:
This Additional Procedure Code may be used where a NOP is being made under the EIDR procedure for:
- goods declared to a customs procedure using EIDR in another Member State
- goods being moved under Special Procedures using EIDR and Movement in Records
Please see Apply to use simplified declarations for imports for additional conditions relating to EIDR and Notifications of Presentation (NoP).
DE 3/41 must be completed with the EORI of the person presenting the goods to customs at the border. This does not have to be the EIDR authorisation holder.
Restrictions on usage:
Where the goods are being released direct to a customs procedure or use at the border:
The Procedure Code and Additional Procedure Codes used in DE 1/10 and DE 1/11 must be selected from Appendices 1 and 2 from the CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS).
This Additional Procedure Code must not be used.
Notices:
Apply to use simplified declarations for imports.
Notes:
Where EIDR is being used to declare Movements in Records: Special Procedures, Additional Procedure Code 72M must also be declared in DE 1/11.
Additional Procedure Code 73N can only be used with Requested and Previous Procedure code (DE 1/10): 0007.
74A: Approved Depository
Description of Procedure:
Customs Clearance Request (CCR) for the movement of goods under TS to an Approved Depository.
Goods covered
This Additional Procedure Code is to release applicable non-Union goods under TS for movement to an External Temporary Storage Facility Approved Depository (ETSFAD) premises.
Conditions for Use:
This Additional Procedure Code may only be used to request release of personal effects and household goods.
Please refer to Apply to operate a temporary storage facility for additional conditions relating to Approved Depositories.
A guarantee must be provided to secure the goods during the movement.
Unless otherwise stipulated, the dispatching TS facility remains liable for the goods and any incurred customs debt until the movement is discharged appropriately on arrival at the receiving ETSFAD (Article 193 (4), Implementing Regulation (EU) No. 2015/2447 (IA)).
Additional Procedure Code 71M must also be declared in DE 1/11.
Restrictions on usage:
This Additional Procedure Code may not be used to release goods to an External TS facility other than an ETSFAD.
This Additional Procedure Code may not be used to request release of commercial goods.
Notices:
Apply to operate a temporary storage facility.
Specific fields in the declaration/notes on completion
Notes:
An External Temporary Storage Facility Approved Depository (ETSFAD) serves the same function as a temporary storage facility and is subject to the same rules and regulations, however, an approved depository can only be used for the storage of personal and household effects.
Additional Procedure Code 74A can only be used with Requested and Previous Procedure code (DE 1/10): 0007.