Additional Procedure Code 0-Series (Appendix 2B)
Updated 5 April 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-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-0-series-appendix-2b
This Appendix contains the specific completion rules instructions for the 0-series National Additional Procedure Codes for Data Element (DE) 1/11 for Imports.
Use the DE 1/10 — 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.
This Appendix includes Additional Procedure Codes:
000: No other Additional Procedure Code applies
0GD: Certain goods consigned to other Government Departments and agencies
Notes:
The completion notes in this Appendix are a supplement to the main Customs Declarations Service (CDS) Declaration Completion Instructions for Imports.
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.
Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes (from Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes should be declared first (see CDS Declaration Completion Instructions for Imports, DE 1/11 for more details).
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 are not repeated against or superseded by the DE 1/11 completion notes.
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.
000: No other Additional Procedure Code applies
Description of procedure:
This additional procedure code is only to be used where there are no additional conditions to be applied to the goods than those specified in the requested and previous procedure (DE 1/10).
Conditions for use:
This Additional Procedure Code is used with DE 1/10 Procedure Codes to declare that there are no further conditions applicable beyond those covered by the 4-digit procedure code.
Restrictions of usage:
This Additional Procedure Code must not be used if any other Additional Procedure Code applies to the goods.
This additional procedure code may only be used where it is the only code being declared in DE 1/11.
This Additional Procedure Code must not be used with Procedure Codes in the 53 series (for instance any procedure code declared in DE 1/10 with 53 as the first and second digit).
Specific fields in the declaration/notes on completion:
—
Security required:
—
VAT:
—
Post clearance action:
—
Notes:
Declaration data will be determined by the DE 1/10 Procedure code
Additional Procedure Code 000 can only be used with Requested and previous procedure codes (DE 1/10): 0771, 4000, 4051, 4053, 4054, 4071, 4078, 4200, 4221, 4251, 4253, 4254, 4271, 4278, 4400, 4421, 4422, 4451, 4453, 4454, 4471, 4478, 5100, 5111, 5121, 5151, 5153, 5154, 5171, 5178, 6110, 6111, 6121, 6122, 6123, 6131, 7100, 7110, 7121, 7122, 7123, 7151, 7153, 7154, 7171, 7178.
Additional documents needed:
—
0GD: Certain goods consigned to other Government Departments and agencies
Description of procedure:
Goods consigned to certain home and commonwealth government offices and agencies.
Goods covered:
- Cinematograph films and magnetic tapes consigned to certain home and commonwealth government offices and agencies (including films re-imported by the British Forces Broadcasting Service ) removed to the importer’s premises for identification and assessment for any charges due.
- Importations by the Royal Botanic Gardens.
- Other goods consigned to other government departments removed to the importer’s premises for identification and assessment of any charges due.
Conditions for use:
For goods entered to this Additional Procedure Code, a manifest of packing list detailing the goods being imported must be provided with the declaration (see DE 2/3 Document Codes below).
Restrictions on usage:
Use of this Additional Procedure Code is restricted to goods consigned to other government departments and agencies.
This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).
Notices:
—
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Where import duty and/ or Import VAT and/ or Excise duty relief (where applicable) are being claimed, enter the appropriate AI statement codes from the table below as evidence of the goods eligibility to claim the relief:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Relief/Suspension of Customs Duty Claimed. This code is only to be used in conjunction with code 1RC* in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 1RC may only be used where there is no alternative Additional Procedure Code available. The use of this AI code and Additional Procedure Code 1RC is a statement that the goods are eligible to a relief/suspension of customs duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. |
RCD01 | Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim. |
| Relief/Suspension of Excise Duty Claimed. This code is only to be used in conjunction with code 1RE* in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 1RE may only be used where expressly instructed by the Additional Procedure Codes in Appendix 2: DE 1/11: Additional Procedure Codes. The use of this AI code and Additional Procedure Code 1RE is a statement that the goods are eligible to a relief/suspension of excise duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. |
RED01 | Enter ‘Relief from Excise Duty claimed’ followed by the reason for the claim. |
| Relief/Suspension of Import VAT claimed or Claim to a reduced rate/value for Import VAT This code is only to be used in conjunction with code 1RV* in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Code 1RV may only be used where expressly instructed by the Additional Procedure Codes in Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes. The use of this AI code and Additional Procedure Code 1RV is a statement that the goods are eligible to a relief/suspension/reduced rate or value for import VAT. Failure to meet the conditions of the relief/suspension/reduction may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued. |
RVAT1 | Enter ‘Relief from Import VAT claimed’ followed by the reason for the claim or Enter ‘Claim to a reduced rate/ value for import VAT’ |
*Note: The Additional Procedure Codes referred to in the above table must also be declared in DE 1/11 for the relief of the specific tax type to apply.
Documents produced, certificates and authorisations, additional references (DE 2/3):
Goods Manifest:
Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.
- These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 2A: DE 2/3 Documents and Other Reference Codes (Union).
Where import duty and/or Import VAT and/or Excise duty relief (where applicable) are being claimed, enter the appropriate document codes from the table below as evidence of the goods eligibility to claim the relief:
| Document code | Description and Usage of Code | Details to be entered |
|---|---|---|
| 9AID | Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions for claiming relief from all charges except VAT. | Reference details: Enter the reference number of the document supporting the claim to relief. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader UP — Evidence required is unavailable. |
| 9AIE | Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions, relief from Excise Duty. | Reference details: Enter the reference number of the document supporting the claim to relief. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader UP — Evidence required is unavailable. |
| 9AIV | Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions or claiming relief from VAT. | Reference details: Enter the reference number of the document supporting the claim to relief. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader UP — Evidence required is unavailable. |
Security required:
Article 89(7) exempts States and other government bodies from the requirement to provide a guarantee. This requirement will only be waived where the government body is the Importer (shown in DE 3/15 or DE 3/16).
VAT:
VAT will not be collected on the customs declaration, this will be accounted, where applicable, outside the declaration process.
Post clearance action:
—
Notes:
Additional Procedure Code 0GD can only be used with Requested and Previous Procedure code (DE 1/10): 4000. 4071, 4078, 6110, 6123, 6131.
Additional documents needed:
—
Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set:
Additional Declaration Type B or E may be eligible for use with this Additional Procedure Code.
The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported, unless expressly permitted elsewhere.
Additional Procedure Code 0GD may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:
- Every goods item declared on the declaration must be eligible to use a Declaration Category I1 B&E (occasional use) data set
- The DE 1/10 Procedure Code permits the use of codes B and/or E in DE 1/2
- All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category I1 B&E (occasional use)
Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E). In these instances, a subsequent supplementary declaration is not required.