Additional Procedure Code B-Series (Appendix 2A)
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-b-series-appendix-2a
This Appendix contains the specific completion rules instructions for the B-series Union Additional Procedure Codes for Data Element (DE) 1/11 for Imports.
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:
B02: Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).
B03: Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)
B06: Processed products returning — VAT only
Notes:
The completion notes in this Appendix are a supplement to the main Customs Declaration 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.
B02: Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).
Description of procedure:
Re-importation of goods after Outward Processing (OP) for processed products returning after repair under guarantee in accordance with Article 260, EU Reg. No. 952/2013 (UCC) (goods repaired free of charge).
Goods covered:
The re-importation of compensating products obtained from goods which were temporarily exported under Outward Processing (OP) for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.
Conditions for use:
An OP authorisation, valid at the time the goods were exported under OP, is needed to use this Additional Procedure Code. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
Suitable evidence must be retained and produced on request to demonstrate that the repair was carried out free of charge.
Restrictions on usage:
Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held.
The use of this Additional Procedure Code is subject to a valid OP authorisation being held at the time the goods were exported under OP.
Additional Procedure Code, B02, may only be used on re-importation if Additional Procedure Code B51 was used at export.
Where an extended guarantee has been purchased with the goods, or the repair is chargeable, this Additional Procedure Code must not be used.
If the goods were known to be defective at the time of initial importation (release to free circulation) and this was reflected in the Customs Valuation at the time, then the goods are not eligible to use this Additional Procedure Code.
Common Agricultural Policy (CAP) goods may not be entered to this Additional Procedure Code.
This Additional Procedure Code cannot be used with Entry in Declarant’s 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:
—
Security required:
—
Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
VAT:
Subject to the conditions laid down in Pay less or no duty on goods you store, repair, process or temporarily use being met, VAT is not chargeable on repairs carried out free of charge.
Post clearance action:
Notes:
Additional Procedure Code B02 can only be used with Requested and Previous Procedure Code (DE 1/10): 0121, 0721, 4221, 4422, 5121, 6122, 7122.
Additional documents needed:
If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declaration’s Movement Reference Number (MRN) should be declared as a Previous Document in DE 2/1.
Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.
B03: Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)
Description of procedure:
Re-importation of goods after Outward Processing (OP) for processed products returning after replacement under guarantee in accordance with Article 261, EU Reg. No. 952/2013 (Union Customs Code (UCC)) (Standard Exchange System — SES).
Goods covered:
Items being imported as replacement products for goods which were exported under OP, being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.
Conditions for use:
An OP authorisation, valid at the time the goods were exported under OP, is needed to use this Additional Procedure Code. This may be pre-approved (single member state or multi-state) see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
When replacement products are imported under the SES with prior importation, Additional Procedure Code ‘48P’ must be declared against this goods item in DE 1/11, in addition to B03.
Suitable evidence must be retained and produced on request to customs to demonstrate that the goods were replaced under guarantee or because of a manufacturing defect.
Restrictions on usage:
Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held.
The use of this Additional Procedure Code is subject to a valid OP authorisation being held at the time the goods were exported under OP.
Additional Procedure Code, B03, may only be used on re-importation if Additional Procedure Code B52 was used at export. Where replacement goods are imported prior to the export of goods they are replacing under SES, B52 must be used for the export of the goods they have replaced.
Where an extended guarantee has been purchased with the goods, or the repair is chargeable, this Additional Procedure Code must not be used.
Replacement products must have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the defective goods, had the latter undergone repair i.e. this must be a like-for-like replacement rather than an upgrade.
CAP goods may not be entered to this Additional Procedure Code.
This Additional Procedure Code cannot be used with Authorisation by Customs Declaration.
This Additional Procedure Code cannot be used with Entry in Declarant’s 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:
—
Security required:
When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.
Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
VAT:
VAT is due on the full value of all replacement goods even if supplied free of charge.
Post clearance action:
Notes:
Additional Procedure Code B03 can only be used with Requested and Previous Procedure Code (DE 1/10): 0121, 0721, 4221, 4422, 5121, 6122, 7122.
Additional documents needed:
If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declaration’s MRN should be declared as a Previous Document in DE 2/1).
Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.
B06: Processed products returning — VAT only
Description of procedure:
Re-importation of goods after Outward Processing (OP), with VAT only relief claimed against the processed products.
Goods covered:
Re-importation of compensating products obtained from goods which were temporarily exported under a Requested Procedure Code (DE 1/10) in the 22xx Series for which VAT only OP is claimed.
Conditions for use:
Where VAT only OP is claimed, an OP authorisation is not required.
Goods must have been exported under a 22xx Series Requested Procedure Code in DE 1/10 to qualify for the relief at re-importation.
Evidence of eligibility for VAT only relief under Outward Processing (OP) procedure must be held.
VAT will be chargeable on any processing costs incurred whilst the goods were temporarily exported under OP unless the process was a repair free of charge.
Additional Procedure Code B06 may only be used on re-importation if Additional Procedure Code B53 or B54 was used at export.
Restrictions on usage:
VAT relief cannot be claimed if the goods were sold while outside the European Union.
VAT relief cannot be claimed at re-import if the goods were VAT zero rated or the VAT was reclaimed at export.
This Additional Procedure Code cannot be used with Entry in Declarant’s 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:
—
Security required:
Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
VAT:
Subject to the conditions laid down in Pay less or no duty on goods you store, repair, process or temporarily use being met, VAT is not chargeable on repairs carried out free of charge.
Post clearance action:
Notes:
Additional Procedure Code B06 can only be used with Requested and Previous Procedure codes (DE 1/10): 4221, 6122, 7122.
Additional documents needed:
If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declarations MRN should be declared as a Previous Document in DE 2/1).
Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request by customs.