Additional Procedure Code 9-Series: Reporting Information
Updated 25 January 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/appendix-2-c21i-de-111-additional-procedure-codes/additional-procedure-code-9-series-reporting-information
This Appendix contains the specific completion rules instructions for the 9-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Imports.
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:
These DE 1/11 Additional Procedure Codes may only be used with prior authorisation.
The completion notes in this Appendix are a supplement to the main CDS BIRDS Declarations and Customs Clearance Request completion instructions.
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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
90V: Over-Shipments: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the amendment of inventory records in the case of over-shipments.
Goods covered
Over-shipments, for the purposes of this Additional Procedure Code, are defined as circumstances where the quantity of cargo received is more than the quantity listed on the manifest/inventory records.
Conditions for Use:
This code may only be used to report adjustments, where required, to inventory records in the case of over-shipments.
This Procedure Code may only be used to adjust quantities on import records from an inventory system where clearance or release of the goods from customs control is not required.
The circumstances in which a C21i using this Additional Procedure Code must be submitted will be specified in the terms of the authorisation by HMRC.
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
A customs declaration or Customs Clearance Request (CCR) using the appropriate Procedure Code and Additional Procedure Code for the goods usage must be submitted in addition to this C21i to request clearance of the goods.
This Additional Procedure Code may only be used by pre-authorised parties.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 90V can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
91U: Under-Shipments and Non-Arrived Shipments: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the amendment of inventory records in the case short shipments.
Goods covered
Short-shipments, for the purposes of this Additional Procedure Code, are defined as circumstances where cargo is listed on a shipping list/manifest but not included in a shipment, or not received by the inventory.
Conditions for Use:
This code may only be used to report adjustments, where required, to inventory records in the case of short-shipments, where the quantity received is less than the quantity listed on the inventory record.
This Procedure Code may only be used to adjust quantities on import records from an inventory system where clearance or release of the goods from customs control is not required.
The circumstances in which a C21i using this Additional Procedure Code must be submitted will be specified in the terms of the authorisation by HMRC.
Restrictions on usage:
This Additional Procedure Code may only be used by pre-authorised parties.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 91U can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
92A: Abandoned Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of abandoned goods.
Goods covered
This code is used to cleanse inventory records in the case of abandoned goods. For the purposes of this Additional Procedure Code, abandoned goods, are defined as goods that are abandoned by the importer or representative.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being abandoned.
This Procedure Code may only to be used to cleanse import records from an inventory system where clearance or release of the goods from customs control is not required.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team:
Email: nch.shedcompliance@hmrc.gov.uk
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 92A can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
93D: Destroyed Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of destroyed goods.
Goods covered
This code is used to cleanse inventory records in the case of destroyed goods.
For the purposes of this Additional Procedure Code, goods are classed as destroyed when destruction occurs as a result of action by an HMG Agency or Department.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being destroyed by an HMG Agency or Department.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team:
Email: nch.shedcompliance@hmrc.gov.uk
Restrictions on usage:
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 93D can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
94R: Re-Routed/Diverted Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of re-routed or diverted goods.
Goods covered
This code is used to cleanse inventory records in the case of re-routed or diverted goods. For the purposes of this Additional Procedure Code, re-routed or diverted goods are defined as goods which are arrived at another border location to that declared on the manifest/inventory.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being re-routed or diverted.
This Procedure Code may only to be used to cleanse import records from an inventory system where clearance or release of the goods from customs control is not required.
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
A customs declaration or Customs Clearance Request (CCR) using the appropriate Procedure Code and Additional Procedure Code for the goods usage must be submitted in addition to this C21i to request clearance of the goods at the border location where the goods are physically presented on arrival.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 94R can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
95S: Seized goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of seized goods.
Goods covered
This code is used to cleanse inventory records in the case of goods seized by an HMG Agency or Department.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being seized by an HMG Agency or Department.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team.
Restrictions on usage:
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team.
Email: nch.shedcompliance@hmrc.gov.uk
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 95S can only be used with Requested and Previous Procedure code (DE 1/10): 0009.
96M: Missing Inventory Reference for Cleared Goods: Inventory Release Only
Description of Procedure:
Customs Clearance Request (CCR) used to generate release and amend inventory records in the case of missing inventory releases on goods already granted clearance.
Goods covered
This Additional Procedure Code may only be used when:
- Cargo has already been granted clearance by all necessary HMG Agencies and Departments but
- No inventory release has been granted as a result of missing inventory data on the official clearance notification (i.e., to generate a gate pass).
Conditions for Use:
This Additional procedure Code may only be used for goods where
- All necessary clearances by HMG Agencies and Departments has been granted
- Where customs clearance has been granted
- Where the goods are only requiring inventory release to leave the port or airport owing to missing inventory reference numbers on the official clearance messages.
This Additional Procedure Code may only be used where generation of a gate pass is required.
Restrictions on usage:
This Additional Procedure Code is may only be used where release from inventory control is required due to missing inventory reference numbers on the official clearance messages.
This Additional Procedure Code may not be used where it is possible to submit an amendment request to the original declaration or Customs Clearance Request (C21i).
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 96M can only be used with Requested and Previous Procedure code (DE 1/10): 0009.