Guidance

Additional Procedure Code 3-Series

Updated 19 December 2023

This Appendix contains the specific completion rules instructions for the 3-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:

3LV: Low Value Export or Dispatch to a Single Recipient
3NS: Home Use goods that are excluded from external trade statistics being exported or dispatched
3PE: Export or Dispatch of Personal Effects
3PM: Export or Dispatch of Private Means of Transport
3RI: Rejected Imports

Notes:

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

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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

General declaration completion notes:

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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
• Information must be entered at item level where it differs for even a single goods item

However, 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.

3LV: Low Value Export or Dispatch to a Single Recipient

Description of Procedure:

For the exportation or dispatch of low value home use goods to a single recipient that are being:

• Exported outside the territory of the Customs Union (B1 data set)
• Dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union (B4 data set)

Goods covered:

Exports or dispatch of goods in a single consignment to a single recipient of low value home use goods (other than those of no statistical interest).

Conditions for Use:

Goods must be a single consignment of goods exported or dispatched to a single recipient.

Recipient details must be declared at header level in DE 3/9 or 3/10 (Consignee).

Goods must be in home use at the time of exportation or dispatch.

The home use goods being exported or dispatched must be:

• less than £873 in value
• weigh less than 1,000kg net mass
• not dutiable or restricted

Where several commodities in a single consignment are sent to a single recipient, enter the commodity code for the item that attracts the highest duty rate in DE 6/14. Each commodity does not therefore need to be declared separately.

Declarations using code 3LV must have only a single goods item declared.

Restrictions on usage:

Where the total intrinsic value exceeds £873 or the net mass exceeds 1,000kg, this Additional Procedure Code must not be used.

This Additional Procedure Code must not be used for:

• Goods subject to any licencing, health certificates or other prohibition and restriction controls
• Exports or re-exports of goods under Special procedure
• Bulking of multiple consignments shipped to multiple recipients
• Exports of samples
• Any excise goods
• Goods in customs or excise duty suspense or where any import VAT applicable has not been paid

Goods of no statistical interest should use Additional Procedure Code 3NS in DE 1/11.

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

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

Specific Fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI codes may be required:

Coverage	AI statement code	Details to be declared
Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings. Note: The following conditions must be met in order to use this simplification: The total value of the goods declared must not exceed £873. Goods may not be subject to any prohibitions or restrictions. Goods must not be subject to any licences. Goods may not be subject to any excise duty.	00600	Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.

Security required:

–

VAT:

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:

Excise goods are not permitted to use this Additional Procedure Code.

Notes:

Additional Procedure Code 3LV can only be used with Requested and Previous Procedure codes (DE 1/10): 1040.

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.

3NS: Home Use goods that are excluded from external trade statistics being exported or dispatched

Description of Procedure:

Home Use goods that are excluded from external trade statistics under Commission Regulation (EU) No 113/2010 Annex I (non-stat goods), being:

• Exported outside the territory of the Customs Union (‘Check if you need to declare goods you bring into or take out of the UK’) (B1 data set)
• Dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union (B4 data set)

Goods covered:

Home Use goods that are excluded from external trade statistics under Commission Regulation (EU) No 113/2010 Annex I (non-stat goods).

Conditions for Use:

The goods and procedure being used must be excluded from external trade statistics as laid down in Commission Regulation (EU) No 113/2010 Annex 1.

Goods must be in home use at the time of exportation or dispatch.

Restrictions on usage:

This Additional Procedure Code must not be used for:

• Goods subject to any licencing, health certificates or other prohibition and restriction controls
• Exports or re-exports of goods under Special Procedure. The appropriate special procedure DE 1/10 Procedure code should be used with ‘NON-STAT’ entered against AI Code NSTAT in DE 2/2 (Additional Information)
• Goods in customs or excise duty suspense or where any import VAT applicable has not been paid
• Goods purchased under the VAT Retail Export Scheme (VAT RES)

Goods outside of Annex I, Commission Regulation (EU) No 113/2010 that are exempted from the collection of trade statistics solely by value and weight, must be declared using Additional Procedure Code 3LV.

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

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

Specific fields in the declaration/notes on completion:

–

Security required:

–

VAT:

This Additional Procedure Code must not be used for goods purchased under VAT RES.

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 3NS can only be used with Requested and Previous Procedure codes (DE 1/10): 1040.

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.

3PE: Export or Dispatch of Personal Effects

Description of Procedure:

Personal effects exported or dispatched by travellers from the UK to a territory outside of the Customs Union or to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.

Goods covered:

Personal effects exported or dispatched by private persons but excludes any goods exported for commercial purposes.

Conditions for Use:

Goods must not be of any commercial interest.

This Additional Procedure Code must only be used for private exportations of personal effects.

Goods must be in free circulation and home use at the time of exportation.

Restrictions on usage:

This Additional Procedure Code must not be used for:

• goods which are eligible to be declared on an oral declaration or declaration by any other act
• CAP goods
• commercial goods
• goods which are not in home use at the time of exportation
• goods subject to licensing or any other customs controls

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

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) regular use or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

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

Specific fields in the declaration/notes on completion:

–

Security required:

–

VAT:

This Additional Procedure Code is restricted to private exportations or dispatches where there is no commercial interest (for instance personal effects).

Export or dispatch declarations to this Additional Procedure Code cannot be used as evidence for VAT zero-rating as they are deemed non-commercial.

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

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 3PE can only be used with Requested and Previous Procedure Code (DE 1/10): 1040.

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.

3PM: Export or Dispatch of Private Means of Transport

Description of Procedure:

Private Means of Transport (MoT) exported or dispatched by travellers from the UK to a territory outside of the Customs Union or to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.

Goods covered:

Private MoT exported or dispatched by private persons.

The MoT covered by this Additional Procedure Code are defined as:

• Motorised road vehicles including cycles with engines, trailers/caravans exported or dispatched with the vehicle or separately, component parts, normal accessories and equipment exported or dispatched with the vehicle
• Sea going vessels of any description used to transport persons including pleasure craft such as yachts
• Privately owned aircraft, not used for commercial purposes
• Inland waterway vessels of any description used to transport persons

Conditions for Use:

This Additional Procedure Code must only be used for private exportations of MoT.

Goods must be in free circulation and home use at the time of exportation.

If the MoT was originally imported to the EU, all revenue due at importation, must have been paid or relieved and the goods released to free circulation and home use prior to their exportation in order to use this Additional Procedure Code.

Restrictions on usage:

The MoT must not be of any commercial interest, for example being sold or used for commercial purposes.

This Additional Procedure Code must not be used for:

• Goods which are eligible to be declared on an oral declaration or declaration by any other act
• Goods on a CPD carnet
• CAP goods
• Commercial goods
• Goods which are not in home use at the time of exportation
• Goods subject to licensing or any other customs controls

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

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) regular use or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

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.

Specific fields in the declaration/notes on completion:

–

Security required:

–

Notices:

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

VAT

This Additional Procedure Code is restricted to private exportations of dispatch of MoT where there is no commercial interest (for example personal vehicles).

Export or dispatch declarations to this Additional Procedure Code cannot be used as evidence for VAT zero-rating as they are deemed non-commercial.

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

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 3PM can only be used with Requested and Previous Procedure Code (DE 1/10): 1040.

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.

3RI: Rejected Imports

Description of Procedure:

Goods previously imported and released to home use, now being exported outside the EU as a rejected import.

Goods covered:

This Additional Procedure Code should only be used where a claim for repayment or remission for goods imported from outside the EU has been submitted as a result of:

• the goods being defective at the time of importation and their release to free circulation
• the goods were damaged before being cleared by customs
• the goods were not compliant with the terms of the contract under which they were imported

Conditions for Use:

This Additional Procedure Code may only be used for goods rejected as not in accordance with contract. In order to be eligible to use this Additional Procedure Code, the goods declared must be:

• the same goods as those originally entered on the import declaration
• the goods have not been used, other than the minimum necessary to establish they were defective or did not comply with the contract
• the goods have not been sold after finding them to be defective, damaged or not compliant with the contract
• the goods are being re-exported

The claim for repayment or remission of charges on rejected imports, in the form of a C&E 1179 claim form must be submitted at least 48 hours before the goods are packed for re-export.

The MRN of the declaration that originally imported the goods must be declared in DE 2/1 (Previous Documents).

VAT registered exporters should declare VATZ in DE 6/17.

Restrictions on usage:

A claim may not be made where the importer and subsequent exporter knew the goods were damaged or defective when the contract for sale was made.

Goods must not be in excise duty suspense.

This Additional Procedure Code may not be used for goods dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.

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:

Guidance on waivers and refunds of customs duty

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:

DE 2/1 Simplified Declaration/ Previous Documents (Box 40: Declaration/ Previous Document):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Refer to CDS Declaration Completion Instructions for Export, DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Additional Procedure Code. refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z	MRN	Enter the MRN of the declaration that originally imported the goods.	Enter the goods item number from the original import declaration.

Additional Information (DE 2/2):

Enter:

Coverage	AI statement code	Details to be declared
Rejected imports – statement to show why the goods are rejected by the importer.	REJIM	Enter the reason for the rejected import.

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

Enter:

Document code	Document Details	Details to be declared
C507	REP – Decision for the repayment of the amounts of import or export duty (C&E1179).	Enter the reference number of the repayment decision. Or Enter the reference number assigned by the exporter to the application for the rejected import claim. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB.

Security required:

–

VAT:

Import VAT paid in relation to rejected imports should be reclaimed via the Exporter’s VAT return. The goods should therefore be shown as zero-rated at exportation.

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes:

Additional Procedure Code 3RI can only be used with Requested and Previous Procedure code (DE 1/10): 1040.

Additional documents needed:

Ensure the correct claim form is used for the application for repayment or remission:

If the customs declarations have been made using CHIEF:

Applications should be made using the repayment or remission of charges on rejected imports claim form C&E1179

If the customs declarations have been made using CDS:

Applications should be made using the repayment or remission of charges on rejected imports claim form C&E1179CDS