Appendix 1: DE 1/10: Requested and Previous Procedure Codes
This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.
Updates to this page
- From:
- HM Revenue & Customs
- Published:
- 14 October 2019
- Last updated:
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13 July 2026
Show all updates
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In Procedure Code 31 Series, an update has been made to show that from 4 July, EU EORI's can be declared in certain data elements.
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Notes about an excise simplification have been added to Procedure Code 1007 in 'Requested Procedure 10: Permanent Export or Dispatch'.
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In PC 10 series, amendments have been made to PCs 1007, 1040, 1042 and 1044 to incorporate GB declaration simplifications. In PC 11 Series, amendments have been made to PC 1100 to incorporate GB declaration simplifications. In PC 21 Series, amendments have been made to PCs 2100, 2144, 2151 and 2154 to incorporate GB declaration simplifications. In PC 22 Series, amendments have been made to PCs 2200 and 2244 to incorporate GB declaration simplifications. In PC 31 Series, amendments have been made to PCs 3151, 3153, 3154 and 3171 to incorporate GB declaration simplifications.
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The Export Procedure Code ‘1042’ guidance has been updated to clarify the circumstances when Additional Information Code ‘NIEXP’ should be declared.
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Permitted use of Authorisation by Customs Declaration increased from 3 times in 12 months to 10 times in 12 months.
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References to Document Codes C603, C604, and C606 have been removed from several Export Procedure Codes and replaced with Document Code C710.
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Data Element 8/6 instructions for Export Procedure Codes 1100, 2100, 2144, 2151, 2154, 2200, 2244, 3151 and 3154 have been removed. Instructions for Data Element 8/6 have been added to Export Procedure Code 1040.
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Procedure codes 1007, 1040, 1044, 1100, 2100, 2144, 2151, 2200, 2244, 2300, 3151, 3153, and 3171 have been updated with Merchandise in Baggage guidance.
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All Export procedure codes have been updated to reflect use of an arrived declaration at an 'arrived only' export Goods Vehicle Movement System (GVMS) location. The 'Location of Goods (DE 5/23)' sections for 1044, 2100, 2144, 2151, 2200, 2244, 3151 and 3153 have also been updated in relation to Authorisation by Customs Declaration.
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Additional Information codes ABDIN and ABDOU have been introduced for the purposes of entering goods to a Special Procedure using Authorisation By Customs Declaration (ABD) or removing goods from a Special Procedure which they originally entered using ABD. Amendments have been made for Procedure Codes 1044, 2100, 2144, 2151, 2154, 2200, 2244, 3151 and 3153.
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Blank table cells throughout the collection have been filled with em-dashes (—) to meet accessibility standards. Technical content remains unchanged.
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Procedure Code 1040 has been amended to permit the use of National Additional Procedure Code 1FT for the exportation of goods via a Fixed Transport Installation.
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References to EMCS/eAD and ARC have been removed from codes 3151, 3152 and 3154 in Appendix 1.
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Procedure Code 1040 has been updated with a link to the conditions that apply when claiming excise drawback.
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References to Excise Movement and Control System (EMCS) together with procedure code 3171, have been removed from the Requested Procedure 31.
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The Authorisation by Customs Declaration guidance has been corrected to ensure code 2154 aligns with other sections in regard to 3 usages being allowed per year on a rolling basis.
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The Authorisation by Customs Declaration guidance has been updated to allow 3 ABD usages per year on a rolling basis (formerly 3 per calendar year).
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In Requested Procedures 10, 21 and 31 references to AI Code ECONR have been removed. Various hyperlinks to re-titled guidance pages have also been updated to correctly reflect new page names.
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Some hyperlinks and wording has been updated to match the page names they go to or reference. Technical content is unchanged.
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Appendix 1: DE 1/10: Requested and Previous Procedure Codes has been updated to include completion instructions for procedure code 3153 to make it clear that a D series Additional Procedure Code is mandatory and should correspond to the code used to enter the goods to Temporary Admission.
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A number of links and page titles have been updated and renamed following review. Technical content is unaltered.
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Updated Appendix 1:DE 1/10 with the declaration category for an Export Simplified Declaration (on an occasional basis).
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First published.
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Documents
Details
This Appendix only contains the additional notes on specific declaration data elements in relation to each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.
The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Exports.
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.