Additional Procedure Code 7-Series: Movements and Transfers
Updated 25 January 2024
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This Appendix contains the specific completion rules instructions for the 7-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Exports.
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 Customs Clearance Request Completion Instructions for Inventory Exports.
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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
72M: Movements: in Records for Special Procedures
Description of Procedure:
Customs Clearance Request (CCR) for the movement of non-Union goods from the UK to a 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 to an authorised party in a Member State.
Conditions for Use:
This Additional Procedure Code may only be used to release goods already entered to the Special Procedure in the UK.
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 previously been entered to the Special Procedure.
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): 0017.
73N: Notification of Presentation (NoP) under EIDR
Description of Procedure:
Customs Clearance Request for goods declared to a customs procedure using Entry in Declarant’s Records (EIDR) where a 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 for export using EIDR
- goods being moved under Special Procedures using EIDR and Movement in Records
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 from a customs procedure or use, the Procedure Code and Additional Procedure Code used in DE 1/10 and DE 1/11 must be selected from Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes which are part of the Exports: guidance on completing an export declaration for the Customs Declaration Service collection.
Notices
More information can be found on Export Procedures.
Check if you need to declare goods you bring into or take out of the UK.
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): 0017