Additional Procedure Code 2-Series (Appendix 2B)
Updated 5 April 2024
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This Appendix contains the specific completion rules instructions for the 2-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:
2CD: Controlled drugs released to a special procedure using Simplified Procedures
2CG: Controlled Goods released to a special procedure using Simplified Procedures
2CL: Taxable commodities claiming partial relief or no relief of the Climate Change Levy
2DP: Goods imported under diplomatic privilege (personal use)
2MO: Goods imported by the Ministry of Defence (MoD) to fulfil contracts
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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 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.
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.
2CD: Controlled drugs released to a special procedure using Simplified Procedures
Description of procedure:
Importation of controlled drugs released to Special Procedures (including End Use) other than Transit using Simplified Declaration Procedure (SDP) with regular use
Goods covered:
Controlled drugs eligible for release to a Special Procedure (including End Use) other than Transit, using SDP (regular use).
Conditions for use:
An authorisation to use Simplified Declaration Procedure (regular use) must be held.
The rules laid in the main CDS Declaration Completion Instructions for Imports and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods/ drugs which must be followed.
A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 may still be required.
Where controlled goods are declared, all items on the declaration will be required to comply with the controlled goods data set. To avoid having to provide additional data for controlled goods, you may wish to declare any non-controlled goods on a separate declaration.
Restrictions on usage:
This Additional Procedure Code must only be used for the release to a Special Procedure (including End Use) other than transit of importations of controlled drugs using SDP (regular use).
Other types of Controlled Goods must be imported to a special procedure (including End Use)using Additional Procedure Code 2CG using SDP (regular use).
Where Controlled Drugs are being released to free circulation (excluding End Use) with SDP (regular use), Additional Procedure Code 1CD must be used instead.
This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).
Notices:
Apply to use simplified declarations for imports
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
The data elements needed to use this Additional Procedure Code are specified in the main CDS Declaration Completion Instructions for Imports and Appendix 21F: Declaration Category Data Sets I1 (please see the reference notes for the expanded data set for controlled goods.)
Documents produced, certificates and authorisations, additional references (DE 2/3):
Where applicable for the procedure code being declared in DE 1/10:
Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented and declared in DE 2/3 on the simplified declaration.
Where a Home Office drugs licence is needed to release the goods, the relevant code from 9111, 9112, 9113 or 9114 must be declared.
If allowed by the licence Document.
Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.
Where commercial policy measure licences are not required until discharge of the special procedure these need not be declared on the simplified declaration.
This Additional Procedure Code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.
Security required:
—
VAT:
—
Post clearance action:
—
Notes:
Additional Procedure Code 2CD can only be used with Requested and Previous Procedure code (DE 1/10): 4400, 4421, 4422, 4478, 5100, 5111, 5121, 5178, 7100, 7110, 7121, 7122, 7123, 7178.
Additional documents needed:
Where applicable for the procedure code being declared in DE 1/10:
Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented before gaining release of the goods.
2CG: Controlled Goods released to a special procedure using Simplified Procedures
Description of procedure:
Importation of controlled goods released to Special procedures (including End Use) other than Transit using Simplified Declaration Procedure (SDP) with regular use
Goods covered:
Controlled goods eligible for release to a Special Procedure (including End Use) other than Transit using SDP (regular use).
Conditions for use:
An authorisation to use Simplified Declaration Procedure (regular use) must be held.
The rules laid in the main CDS Declaration Completion Instructions for Imports and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.
A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 may still be required.
Where controlled goods are declared, all items on the declaration will be required to comply with the controlled goods data set. To avoid having to provide additional data for controlled goods, you may wish to declare any non-controlled goods on a separate declaration.
Restrictions on usage:
This Additional Procedure Code must only be used for the release to a Special Procedure (including End Use) other than Transit of importations of controlled goods using SDP (regular use).
Controlled Drugs must be imported to a special procedure (including End Use) using Additional Procedure Code 2CD for SDP (regular use).
Where Controlled Goods are being released to free circulation (excluding End Use with SDP (regular use), Additional Procedure Code 1CG must be used instead.
This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).
Notices:
Apply to use simplified declarations for imports
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
The data elements needed to use this Additional Procedure Code are specified in the main CDS Declaration Completion Instructions for Imports and Appendix 21F: Declaration Category Data Sets I1 (please see the reference notes for the expanded data set for controlled goods).
Documents produced, certificates and authorisations, additional references (DE 2/3):
Where applicable for the procedure code being declared in DE 1/10:
Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented and declared in DE 2/3 on the simplified declaration. Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.
Where commercial policy measure licences are not required until discharge of the special procedure these need not be declared on the simplified declaration.
This Additional Procedure code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.
Security required:
—
VAT:
—
Post clearance action:
—
Notes:
Additional Procedure Code 2CG can only be used with Requested and Previous Procedure code (DE 1/10): 4400, 4421, 4422, 4478, 5100, 5111, 5121, 5178, 7100, 7110, 7121, 7122, 7123, 7178.
Additional documents needed:
Where applicable for the procedure code being declared in DE 1/10:
Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented before gaining release of the goods.
2CL: Taxable commodities claiming partial relief or no relief of the Climate Change Levy
Description of procedure:
Taxable commodities for Climate Change Levy purposes where the levy is paid in full or a reduced rate of Climate Change Levy is being claimed.
Goods covered
Release to free circulation and/or home use of:
- taxable commodities for Climate Change Levy purposes, for instance electricity, natural gas as supplied by gas utilities, petroleum and hydrocarbon gas, coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke
- solid fuel liable to Climate Change Levy
Conditions for use:
Use of this Additional Procedure Code may constitute a:
- declaration for payment of, or accounting for, Climate Change Levy, where levy is due or a reduced rate is being claimed, and any other import charges due are paid or secured
- declaration that the imported commodities are eligible for the reduced rate of levy where AI code CCLPR is declared in DE 2/2
Restrictions on usage:
Use of this Additional Procedure Code is solely for taxable commodities requiring Climate Change Levy where partial relief or no relief of the levy is being claimed.
For goods claiming full relief of the levy or using the 14-day election procedure, Additional Procedure Code 1CL should be used.
The use of 1CL and 2CL for the same goods item is not permitted.
This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) Regular Use or Simplified Declaration Procedures (SDP) on an occasional basis or Entry in Declarant Records (EIDR).
Notices:
Guidance on Climate Change Levy on GOV.UK
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
As appropriate, enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Where partial relief from Climate Change Levy is claimed for approved entities. | CCLPR | Enter ‘Partial levy relief claimed’ followed by the agreement number with the Environment Agency. |
| Climate Change Levy (CCL) Defra facility. | GEN18 | Enter the appropriate facility number allocated by Defra in relation to a Climate Change Levy agreement. |
| Duty calculation override. Where partial relief is claimed. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure or other AI statement. See CDS Declaration Completion Instructions for Imports and Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in DE 4/4 — 4/7 when code OVR01 is used. |
OVR01 | Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: CCL partial relief claimed. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
Where DE 7/4 has been completed with Mode of Transport at the Border code ‘7’, the following Document code is mandatory in DE 2/3:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C676 | for example, GB | FTI | Enter the reference number for the FTI authorisation. |
Holder of the Authorisation Identification Number (DE 3/39):
Where DE 7/4 has been completed with Mode of Transport at the Border code ‘7’, the following authorisation type is mandatory in DE 3/39:
| Authorisation type | Authorisation type code | Identifier |
|---|---|---|
| Fixed Transport Installation | FTI | The EORI number of the pipeline operator |
Type of Packages (DE 6/9)
Where DE 7/4 has been completed with Mode of Transport at the Border code ‘7’, enter code ‘NF’ for unpackaged goods of a single type for Fixed Transport installation goods.
For all other modes of transport, the appropriate packaging type code should be selected from Appendix 18.
National Additional Code (DE 6/17):
The UK Integrated Online Tariff and Northern Ireland Online Tariff must be checked to identify the appropriate National Additional Code to be used for the commodity code being declared.
One of the following National Additional Codes must be declared to use Additional Procedure Code 2CL
- X99A
- X99B
- X99C
- X99D
Security required
—
VAT:
VAT must be paid at import unless PVA is used.
Where a manual tax calculation is made, VAT may be required to be paid at the time of declaration.
Post clearance action:
—
Notes:
For suspension of excise duty on Hydrocarbon Oil ‘Tied Oil Scheme’ Additional Procedure Code 1TO should be used in DE 1/11, with AI statement code ‘MORC1’ declared in DE 2/2.
For general excise duty relief Additional Procedure Code 1RE should be used in DE 1/11, combined with AI statement code (DE 2/2) ‘RED01’.
Additional Procedure Code 2CL can only be used with Requested and Previous Procedure code (DE 1/10): 4000, 4051, 4071, 4078.
2DP: Goods imported under diplomatic privilege (personal use)
Description of procedure:
Goods imported under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK.
Goods covered:
- Goods imported under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK on which relief from customs and/or excise duty and/or VAT is claimed.
- Goods removed from a customs warehouse under diplomatic privilege for personal use of entitled members of staff of foreign missions or international organisations in the UK on which relief from customs and/or excise duty and/or VAT is claimed.
Conditions for use:
Use of this additional procedure code constitutes a declaration that the goods are imported under diplomatic privilege for personal use.
This Additional Procedure Code relieves customs duty, excise duty and VAT.
Restrictions on usage:
Goods for the official use of missions or international organizations must be entered to Additional Procedure Code 1DP.
Diplomatic Bags may not be declared under this Additional Procedure Code. Please use 1DP instead.
This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Specific fields in the declaration/notes:
Documents produced, certificates and authorisations, additional references (DE 2/3):
For a request to release goods with a claim to Diplomatic Privilege enter:
| Document code | Description and Usage of Code | Details to be entered |
|---|---|---|
| 426C | Form C426: Request to release goods with a claim to Diplomatic Privilege | Enter the transport document identification number (for example, Bill of Lading reference number) as completed on Form C426. Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB. |
Security required:
—
VAT:
Goods entered to this Additional Procedure Code are relieved of VAT.
Post clearance action:
—
Notes:
Additional Procedure Code 2DP can only be used with Requested and Previous Procedure codes (DE 1/10): 4000, 4071, 4078.
Additional documents needed:
If a motor vehicle is to be removed from warehouse, form C426 must additionally be authorised by the Foreign and Commonwealth Office.
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 2DP 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.
2MO: Goods imported by the MoD to fulfil contracts
Description of procedure:
Goods imported by the MoD or military forces of other member states on which relief from duty is claimed under Council Regulation 150/2003.
Goods covered:
2MO is used to claim military Authroised-Use/End-use relief from customs duty on the following imports:
- Goods listed in Annex I of Regulation 150/2003
- Goods otherwise liable to import duty which are parts, components or subassemblies imported in or fitting to goods listed in Regulation 150/2003 Annexes I and II, or parts, components or subassemblies thereof, or for the repair, refurbishment or maintenance of such goods
- Goods otherwise liable to import duty, imported for training or testing of goods included in Regulation 150/2003 Annexes I and II In addition to direct importations, 2MO also covers the following:
- IP goods being moved to Authorised-Use/End-use relief by the MoD or military forces of other member states on which relief from duty is claimed under Council Regulation 150/2003.
- Goods removed from a customs warehouse by the MoD or the military forces of other member states, on which duty relief is claimed under Council Regulation 150/2003.
- Goods for process or exchange under Additional Procedure Codes B02 or B03 and on which relief is claimed in accordance with Council Regulation 150/2003.
Conditions for use:
Use of this Additional Procedure Code constitutes a declaration that the goods imported and owned by the MoD or the military forces of another member state, and that they fall within the provisions of Council Regulation 150/2003 and as such are entitled to relief and for which a certificate has been issued by the MoD or equivalent competent authority in another member state.
A full Authorised-Use/End Use authorisation is required to use this Additional Procedure Code.
VAT must be paid or otherwise accounted for prior to the release of the goods.
Where re-imported goods are entitled to duty relief under the provisions of Council Regulation 150/2003, VAT will be accounted for on all costs of repair, process, exchange and transport costs.
Restrictions on usage:
This Additional Procedure Code may not be used by the authorised agents of the military forces.
No relief of Excise Duty is allowed.
References to military forces of EU member states are only applicable to consignments imported into Northern Ireland.
This Additional Procedure Code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).
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):
For goods covered by the Airseeker arrangements, enter the following Additional Information code in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Consignment/work number. | GEN45 | Enter “AIRSEEKER” |
Note: this is in addition to declaring GEN45 with the consignment/work number for the Authorised-Use/End-Use
Documents produced, certificates and authorisations, additional references (DE 2/3):
The following Document Codes may be required:
| Document code | Document identifier | Document status |
|---|---|---|
| C645 | Enter the MoD certificate reference number in the format ‘UK/ ….’ inserting the relevant certificate number after ‘UK/’ | Enter document status code JP or UP as appropriate |
Security required:
—
VAT:
For re-imported goods VAT is payable on any cost of repair, processing and transport costs.
The user of this Additional Procedure Code may account for VAT by using postponed VAT accounting. The MOD’s VAT number must be declared in DE 3/40 Additional Fiscal References Identification Number.
Post clearance action
Any security will be discharged when evidence of entitlement to relief (MoD certificate/Authorised-Use/End-Use authorisation number) is produced.
Notes:
Additional Procedure Code 2MO can only be used with Requested and Previous Procedure codes (DE 1/10): 4400, 4421, 4422, 4451, 4471, 4478.
Additional documents needed:
Certificate issued by the MoD or equivalent competent authority in another member state. In circumstances where the certificate itself is not available the certificate reference number must be quoted in DE 2/3.
Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set may be used where explicitly stated in the DE 1/10 completion notes.
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 2MO 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.