Guidance

Additional Procedure Code 2-Series: Free Circulation and Home Use

Updated 25 January 2024

This Appendix contains the specific completion rules instructions for the 2-series Additional Procedure Codes for Data Element (DE) 1/11 for Bulk Import Reduced Data Set (BIRDS) declarations and Customs Clearance Requests (CCRs).

Use the index list below 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.

This Appendix includes Additional Procedure Codes:

• 20C: Items of Correspondence
• 21V: Low value goods declared using Bulk Import Reduced Data Set (BIRDS)

Notes:

The DE 1/11 Additional Procedure Codes in this appendix may only be used where no other Additional Procedure Code specified in the CDS Declaration Instructions for Inventory Imports collection applies.

The Additional Procedure Codes listed in this appendix are not valid for use on a C21i EIDR NOP. Additional Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead.

The completion notes in this Appendix are a supplement to the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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

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.

20C: Items of Correspondence

Description of Procedure:

Customs Clearance Request (CCR) for items of correspondence deemed to be declared for free circulation (Articles 138 (e) and 141(2) Commission Delegated Regulation No. (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to request clearance for consignments of bulk correspondence and documentation, where required, from the inventory system.

Conditions for Use:

This Additional Procedure Code may be used for items of correspondence not liable to import or export duty, defined under Article 1(26) DA, as:

• letters;
• postcards;
• braille letters and
• printed matter.

Restrictions on usage:

This Additional Procedure Code may not be used to request release of postal consignments carried under the Universal Postal Union Convention or items contained in a parcel or package that are not documentation or printed matter.

Notes:

Additional Procedure Code 20C can only be used with Requested and Previous Procedure code (DE 1/10): 0002.

21V: Low value goods declared using Bulk Import Reduced Data Set (BIRDS)

Description of Procedure:

To allow authorised traders to import bulked goods from the Rest of the world (RoW) to Great Britain (GB) where the intrinsic value of each consignment to a single recipient does not exceed £135.

Goods covered:

This Additional Procedure Code may be used to enable authorised traders to declare either a single item with an intrinsic value of no more than £135, or multiple consignments of low value goods, as a single goods item on a BIRDS declaration.

Conditions for use:

—

Restrictions on usage:

—

Notices:

Apply to import multiple low value parcels on one declaration

Specific fields in the declaration/notes on completion:

BIRDS completion requirements are specified in the DE 1/10 Procedure Code and the CDS Declaration Completion Instructions for Inventory Imports.

Security required:

—

VAT:

—

Excise:

—

Post clearance action:

—

Notes:

Additional Procedure Code 21V can only be used with Requested and Previous Procedure code (DE 1/10): 0020.

Additional Procedure Code 21V must be used in conjunction with Additional Procedure Code 15F where the goods are being imported from Jersey (JE) or Guernsey (GG).

Additional documents needed:

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