Guidance

Appendix 1: DE 1/10: Requested and Previous Procedure Codes

Updated 23 March 2024

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.

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.

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 B1 may not be combined with a Procedure Code from B2 on the same customs declaration.

Declaration Category	Declaration Title	Allowable Requested Procedure Codes (Digits 1 and 2)
B1	Export Standard Declaration or Re-export Standard Declaration.	10, 11, 23, 31
B2	Special Procedures – Declaration for Outward Processing.	21, 22
B4	Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union.	10, 23, 31
C1 C&F	Export or Re-export Simplified Declaration (Regular Use).	10, 11, 23, 31
C1 B&E	Export Simplified Declaration (on an occasional basis).	10

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, 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 DE 1/10 for export and re-export 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 indicates 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):

• 10 Series Procedure Codes: Permanent Export or Dispatch.
• 11 Series Procedure Codes: Inward Processing Prior Export Equivalence.
• 21 Series Procedure Codes: Temporary Export under Outward Processing.
• 22 Series Procedure Codes: Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21.
• 23 Series Procedure Codes: Temporary Export for return of goods in the unaltered state (Returned Goods Relief).
• 31 Series Procedure Codes: Re-export or Dispatch of non-Union goods following a Special Procedure.

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 10: Permanent Export or Dispatch

Code	Description of Procedure
1007	Permanent Export or Dispatch of goods from an Excise Warehouse
1040	Permanent Export or Dispatch of Union goods or goods in Free Circulation and Home Use
1042	Permanent Export or Dispatch of goods previously placed under Onward Supply Relief (OSR)
1044	Permanent Export of goods previously entered to End Use

Requested Procedure 11: Inward Processing (IP) Prior Export Equivalence (PEE)

Code	Description of Procedure
1100	Inward Processing (IP) Prior Export Equivalence (PEE)

Requested Procedure 21: Temporary export under Outward Processing (OP)

Code	Description of Procedure
2100	Temporary Export under Outward Processing (OP)
2144	Temporary Export under Outward Processing (OP) of goods previously entered to End Use
2151	Temporary Export under Outward Processing (OP) for goods previously entered to Inward Processing (IP)
2154	Temporary Export under Outward Processing (OP) for goods previously entered to Inward Processing (IP) in another Member State

Requested Procedure 22: Temporary export of dispatch under Outward Processing (OP) if not covered by Procedure 21

Code	Description of Procedure
2200	Temporary Export or Dispatch under Outward Processing (OP) for goods not covered under Requested Procedure Code 21
2244	Temporary Export under Outward Processing (OP) for goods not covered under Requested Procedure Code 21, previously entered to End Use

Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief (RGR))

Code	Description of Procedure
2300	Temporary Export or Dispatch of Union goods or goods in Free Circulation and/ or Home Use which are intended to be returned under Returned Goods Relief (RGR)

Requested Procedure 31: Re-export or dispatch of non-Union goods following a Special Procedure

Code	Description of Procedure
3151	Re-export or Dispatch of non-Union goods previously entered to Inward Processing (IP)
3153	Re-export or Dispatch of non-Union goods previously entered to Temporary Admission (TA)
3154	Re-export of non-Union goods previously entered to IP in another Member State
3171	Re-export or Dispatch of non-Union goods previously entered to Customs Warehousing