Appendix 1: DE 1/10: Requested and Previous Procedure Codes: Introduction and index list
Updated 5 April 2024
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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 Imports.
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 Imports.
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.
Notes:
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.
Procedure Codes may only be declared with the relevant Declaration Category, as defined in the table below. Procedure Codes used on a customs declaration must all be from the same Declaration Category, for example a Procedure Code from H2 may not be combined with a Procedure Code from H4 on the same customs declaration.
| Declaration Category | Declaration Title | Allowable Requested Procedure Codes (Digits 1 and 2) |
|---|---|---|
| H1 | Declaration for release for free circulation and special procedure: specific use (end use) | 01, 07, 40, 42, 44, 61 |
| H2 | Special procedure: storage (customs warehousing) | 71 |
| H3 | Special procedure: specific use (temporary admission) | 53 |
| H4 | Special procedure: processing (inward processing) | 51 |
| H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 07, 40, 42, 61 |
| H7 | Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 | 40 |
| I1 C&F | Import simplified declaration with regular use (DE 1/2 Codes C&F) | 01, 07, 40, 42, 44, 51, 53, 61, 71 |
| I1 B&E | Import simplified declaration on an occasional basis (DE 1/2 Codes B&E) | 40, 44 |
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
- 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.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes Index List
This index provides the Requested and Previous Procedure Codes for use with Data Element 1/10 for import declarations.
- The first and second digits indicate the Requested Procedure: the customs procedure to which the goods are being entered.
- The third and fourth digits indicate the Previous Procedure: the customs procedure from which the goods are being removed. 00 as the third and fourth digits indicate that the goods have not been subject to any previous procedure.
The DE 1/10 Requested and Previous Procedure Codes may be found in separate series according to the first two characters of the code (the Requested Procedure):
- 01 Series Procedure Codes: onward dispatch (OSD)
- 07 Series Procedure Codes: excise warehouse
- 40 Series Procedure Codes: release to free circulation
- 42 Series Procedure Codes: onward supply relief (OSR)
- 44 Series Procedure Codes: end use
- 51 Series Procedure Codes: inward processing (IP)
- 53 Series Procedure Codes: temporary admission (TA)
- 61 Series: Re-importation of goods
- 71 Series: Customs Warehousing (CW)
Use the Procedure Code index list and their completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
The following tables provide an index list of each 4-digit Procedure Code which may be used in DE 1/10 and its description:
Requested Procedure 01: Release for free circulation with simultaneous onward dispatch (OSD) to another Customs Union Territory
| Code | Description of Procedure |
|---|---|
| 0100 | Free circulation with onward dispatch |
| 0121 | Re-import after outward processing (OP) with onward dispatch |
| 0151 | Release to free circulation after inward processing (IP) with onward dispatch |
| 0153 | Release to free circulation after temporary admission (TA) with onward dispatch |
| 0154 | Release to free circulation after IP in another Member State with onward dispatch |
| 0171 | Release to free circulation from a customs warehouse (CW) with onward dispatch |
| 0178 | Release to free circulation from a free zone (FZ) with onward dispatch |
Requested Procedure 07: Release for free circulation with simultaneous entry to an Excise Warehouse
| Code | Description of Procedure |
|---|---|
| 0700 | Release for free circulation with simultaneous entry to an excise warehouse |
| 0721 | Release for free circulation with simultaneous entry to an excise warehouse for goods re-imported after OP |
| 0751 | Release for free circulation with simultaneous entry to an excise warehouse after IP |
| 0753 | Release for free circulation with simultaneous entry to an excise warehouse after TA |
| 0754 | Release for free circulation with simultaneous entry to an excise warehouse after IP in another Member State |
| 0771 | Release for free circulation from a CW with simultaneous entry to an excise warehouse |
| 0778 | Release for free circulation from a FZ with simultaneous entry to an excise warehouse |
Requested procedure 40: Release to free circulation
| Code | Description of Procedure |
|---|---|
| 4000 | Release to free circulation |
| 4051 | Release to free circulation after IP |
| 4053 | Release to free circulation after TA |
| 4054 | Release to free circulation after IP in another Member State |
| 4071 | Release to free circulation from a CW |
| 4078 | Release to free circulation from a FZ |
Requested Procedure 42: Release for free circulation with simultaneous onward supply (OSR) to another member state
| Code | Description of Procedure |
|---|---|
| 4200 | Free circulation with onward supply |
| 4221 | Re-import after OP with onward supply |
| 4251 | Release to free circulation after IP with onward supply |
| 4253 | Release to free circulation after TA with onward supply |
| 4254 | Release to free circulation after IP in another Member State with onward supply |
| 4271 | Release to free circulation from a CW with onward supply |
| 4278 | Release to free circulation from a FZ with onward supply |
Requested Procedure 44: Release to free circulation with duty relief granted under the End Use Special Procedure
| Code | Description of Procedure |
|---|---|
| 4400 | End-use relief |
| 4421 | End-use relief after OP |
| 4422 | End-use relief after OP, not covered under 4421 |
| 4451 | End-use relief after IP |
| 4453 | End-use relief after TA |
| 4454 | End-use relief after IP in another Member State |
| 4471 | End-use relief on goods released from a CW |
| 4478 | End-use relief on goods released from a FZ |
Requested Procedure 51: Entry to Inward Processing (IP)
| Code | Description of Procedure |
|---|---|
| 5100 | Entry to IP |
| 5111 | Import of replacement goods to IP following the prior export of equivalent goods. |
| 5121 | Entry to IP after OP |
| 5151 | Transfer of goods between IP authorisation holders |
| 5153 | Entry to IP after TA |
| 5154 | Transfer of goods between IP authorisation holders in different Member States |
| 5171 | Entry to IP on release from a CW |
| 5178 | Entry to IP on release from a FZ |
Requested Procedure 53: Entry to Temporary Admission (TA)
| Code | Description of procedure |
|---|---|
| 5300 | Entry to TA |
| 5351 | Entry to TA after IP |
| 5353 | Transfer of goods between TA authorisation holders |
| 5354 | Entry to TA after IP in another Member State |
| 5371 | Entry to TA on release from a CW |
| 5378 | Entry to TA on release from a FZ |
Requested Procedure 61: Re-importation with simultaneous release to free circulation
| Code | Description of Procedure |
|---|---|
| 6110 | Release to returned goods relief (RGR) for goods previously permanently exported |
| 6111 | Release to RGR for IP equivalent goods previously permanently exported |
| 6121 | Re-import after OP |
| 6122 | Re-import after OP for goods not covered by 61 21 (for example, OP textiles) |
| 6123 | Release to RGR |
| 6131 | Re-import of previously exported IP goods |
Requested Procedure 71: Entry to a Customs Warehouse (CW)
| Code | Description of procedure |
|---|---|
| 7100 | Entry to a CW |
| 7110 | Entry to a CW for goods previously permanently exported |
| 7121 | Entry to CW after OP |
| 7122 | Entry to CW after OP, for goods not covered by 7121 (for example OP textiles) |
| 7123 | Entry to CW after RGR |
| 7151 | Entry to CW after IP |
| 7153 | Entry to CW after TA |
| 7154 | Entry to CW after IP in another Member State |
| 7171 | Transfer between different customs warehouses |
| 7178 | Entry to CW on release from a FZ |