Guidance

Appendix 2: DE 1/11: Additional Procedure Codes: Introduction and index list

Updated 5 April 2024

Known error workarounds may apply to this area of the instructions.

This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 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.

The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Declaration Completion Instructions for Imports.

Where the DE 1/11 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 2 take precedence.

The Appendix is broken into two parts:

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).

Notes:

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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

Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes Index List

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.

Where this Data Element (DE) is used to specify a Union Additional Procedure Code, the first character of the code identifies a customs procedural treatment in the following series:

Inward processing Axx
Outward processing Bxx
Relief Cxx
Temporary admission Dxx
Agricultural products Exx
Other Fxx

The following tables provide an index list of each 3-digit Additional Procedure Code that may be used in DE 1/11 and its description:

Inward processing (Article 256 of the Code)

A-Series

Code	Description of Procedure
A04	Goods which are being placed under or discharged from an Inward Processing procedure (VAT only)

Outward processing (Article 259 of the Code)

B-Series

Code	Description of Procedure
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

Relief (Council Regulation (EC) No 1186/2009(1))

C-Series

(C series codes relieve the customs duty only, the notes for each code should be read to see if VAT relief is also possible. Where VAT relief is also allowed, code F45 or 1RV (*) should be used in addition to the C code in order to claim VAT relief as instructed by the specific C codes guidance notes.)

Code	Description of Procedure
C01	Personal property belonging to natural persons transferring their normal place of residence to the Union
C02	Trousseaux and household effects imported on the occasion of a marriage
C03	Presents customarily given on the occasion of a marriage
C04	Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union
C06	School outfits, educational materials and related household effects
C07	Consignments of negligible value
C08	Consignments sent from one private individual to another
C09	Capital goods and other equipment imported on the transfer of activities from a third country into the Union
C10	Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
C11	Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex 1 to Regulation (EC) No. 1186/2009
C12	Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009
C13	Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)
C14	Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union
C15	Laboratory animals and biological or chemical substances intended for research
C16	Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
C17	Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment
C18	Reference substances for the quality control of medicinal products
C19	Pharmaceutical products used at international sports events
C20	Goods for charitable or philanthropic organisations — basic necessities imported by State organisations or other approved organisations
C21	Articles in Annex III to Regulation (EC) No 1186/2009, intended for the blind
C22	Articles in Annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)
C23	Articles in Annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)
C24	Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)
C25	Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)
C26	Goods imported for the benefit of disaster victims
C27	Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union
C28	Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities
C29	Goods to be used by monarchs or heads of state
C30	Samples of goods of negligible value imported for trade promotion purposes
C31	Printed advertising matter
C32	Small representative samples of goods manufactured outside the customs territory of the Union, intended for a trade fair or similar event
C33	Goods imported for examination, analysis or test purposes
C34	Consignments, sent to organisations protecting copyrights or industrial and commercial patent rights
C35	Tourist information literature
C36	Miscellaneous documents and articles
C37	Ancillary materials for the stowage and protection of goods during their transport
C38	Litter, Fodder and Feeding Stuffs for Animals During Their Transport
C39	Fuel and lubricants present in land motor vehicles and special containers
C40	Materials for cemeteries for, and memorials to, war victims
C41	Coffins, funerary urns and ornamental funerary articles
C42	Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)
C43	Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty free admission subject to an undertaking)
C44	Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union
C45	Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union
C46	Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen
C47	Seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the customs territory of the Union adjoining a third country
C48	Goods contained in the personal luggage and exempted from VAT
C49	Goods for charitable or philanthropic organisations: goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons
C50	Goods for charitable or philanthropic organisations: equipment and office materials sent free of charge
C51	Cups, medals and similar articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union
C52	Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented in the customs territory of the Union, to a person having their normal place of residence in the EU
C53	Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events
C54	Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities
C55	Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty
C56	Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used otherwise
C57	Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event
C58	Various materials of little value such as paints, varnishes, wallpaper etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used
C59	Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event
C60	Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security)
C61	Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)

Temporary Admission

D-Series

Code	Description of Procedure
D01	Pallets (including pallet accessories and equipment)
D02	Containers (including container accessories and equipment)
D03	Means of road, rail, air, sea and inland waterway transport
D04	Personal effects and goods for sports purposes imported by travellers
D05	Welfare material for seafarers
D06	Disaster relief material
D07	Medical, surgical and laboratory equipment
D08	Animals (twelve months or more)
D09	Goods for use in frontier zone
D10	Sound, image or data carrying media
D11	Publicity material
D12	Professional equipment
D13	Pedagogic material and scientific equipment
D15	Packings, empty
D16	Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
D17	Special tools and instruments
D18	Goods subject to tests, experiments or demonstrations (six months)
D19	Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
D20	Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
D21	Samples
D22	Replacement means of production (six months)
D23	Goods for events or for sale
D24	Goods for approval (six months)
D25	Works of art, collectors’ items and antiques
D26	Goods imported with a view to their sale by auction
D27	Spare parts, accessories and equipment
D28	Goods imported in particular situations having no economic effect
D29	Goods imported for a period not exceeding three months
D30	Means of Transport for persons established outside the customs territory of the Union or for persons preparing for the transfer of their normal place of residence outside that territory.
D51	Temporary Admission with partial relief from duties

Agricultural products

E-Series

Code	Description of Procedure
E01	Use of the Unit Price for the Determination of the Customs Value for Certain Perishable Goods (Article 74(2)(c) of the Code and Article 142(6) of Commission Implementing Regulation No. (EU) 2015/2447 )
E02	Standard Import Values (SIV) as published in the EU Official Journal (OJ)

Other

F-Series

Code	Description of Procedure
F01	Relief from import duties for returned goods (Article 203 of the Code)
F02	Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)
F03	Relief from import duties for returned goods (Special circumstances provided for in Article 158 (2) of Delegated Regulation (EU) 215/2446 repair or restoration)
F04	Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205 (1) of the Code)
F05	Relief from import duties and from VAT for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)
F06	A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC
F07	Processed products which returned to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)
F15	Goods introduced in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union (Article 1(3) of the Code)
F21	Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state
F22	Exemption from import duties of products obtained from products of sea fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state
F44	Inward Processing; customs debt under Article 86(3) of the Code
F45	Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*))
F47	Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings.
F48	Claim under special scheme for distance sales of goods imported from third countries or third territories (Title XII Chapter Section 4 Directive 2006/112/EC) (Import One Stop Shop (IOSS))

Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes Index List

Where Data Element (DE) 1/11 is used to specify a National Additional Procedure Code, the first character of the code is numeric followed by a two-alpha code representing the description of the procedure.

The DE 1/11 National Additional Procedure Codes may be found in separate series according to the first character of the code:

Series 1xx:

Code	Description of Procedure
1BN	Fresh bananas without a weight certificate
1CD	Controlled drugs using Simplified Procedures
1CG	Controlled Goods using Simplified Procedures
1CL	Taxable commodities for Climate Change Levy, with a claim to full relief or the use of the 14-day election procedure for Climate Change Levy
1DP	Goods imported under diplomatic privilege (official use)
1EB	Grouping excise goods falling under different tariff subheadings
1ES	Goods imported for or on behalf of the European Space Agency (ESA) or by Astrium Ltd for use in INTELSAT project
1EX	Mineral (Hydrocarbon) oil imported on which Excise Duty is suspended on entry to an excise warehouse
1FV	Use of a provisional customs value pending sale of the goods after import or where no evidence is held to prove a declared value for equivalent goods and valuation method 4 is used (Taxation (Cross-Border Trade) Act 2018; Part 1; Section16(6b) and The Customs (Import Duty) (EU Exit) Regulations 2018; Part 12; Regulation 123)
1H7	Declaration Category H7 — Super Reduced Data Set (SRDS)
1IE	IP prior import equivalence (IM/EX)
1MO	Goods imported by the MoD (MoD VAT postponed accounting)
1MP	Prior export of compensating products obtained from milk and milk products (EX/IM)
1NC	Equipment imported for certain NATO contracts and projects
1NN	Goods imported for non-NATO authorised countries (official use)
1NO	Goods imported for US and other NATO visiting forces (official use)
1NP	Goods imported for US and other NATO visiting forces entitled personnel (personal use)
1NV	Tariff Chapters 8703 (motor cars) and 8711 (motor cycles) permanently imported
1PF	Goods of an aggregate value not exceeding £630 (700 euros) intended solely for personal or family use
1PO	Goods imported using the international mail procedure where a written customs declaration is required to enter the goods to IP
1PP	Northern Ireland Personal Property Relief (NIPPR) — Goods eligible for NIPPR
1RC	Relief from Customs Duty
1RE	Relief from Excise Duty
1RL	RGR with End Use (Duty and VAT Relief claimed)
1RV	Relief from VAT (VAT exemption is claimed)
1SC	Consignments entered under the provisions of the split consignment facility
1SV	Use of the Unit Price for the Determination of the Customs Value for Certain Perishable Goods (Taxation (Cross-Border Trade) Act 2018; Part 1; Section16(6b) and The Customs (Import Duty) (EU Exit) Regulations 2018; Part 12; Regulation 124)
1SW	Goods imported under the shipwork or platform end-use procedure
1TO	Hydrocarbon oils imported under the ‘Tied Oil’ scheme for Excise Duty relief
1VW	Goods liable to VAT only, declared for customs warehousing, or removed from customs warehousing
1XT	More than 1 previous procedure involving Temporary Admission
1XW	More than 1 previous procedure involving Customs Warehousing

Series 2xx:

Code	Description of Procedure
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 MoD to fulfil contracts

Series 3xx:

Code	Description of Procedure
3HG	HG3 notice (Inward Processing)

Series 4xx:

Code	Description of Procedure
46P	Prior Import Equivalence for Outward Processing
48P	Prior Import Equivalence for the replacement of defective goods under Outward Processing

Series 6xx:

Code	Description of Procedure
63P	Release to RGR with Onward Supply
68P	Re-imported goods placed in a non-customs warehouse where both Excise Duty and VAT (where applicable) are suspended

Series 9xx:

Code	Description of Procedure
95P	Goods from a Special Fiscal Territory or Territory with which the EU has formed a customs union, placed under a non-customs warehousing procedure (excise warehousing) where both VAT and Excise duty is suspended

Series 0xx:

Code	Description of Procedure
000	No other Additional Procedure Code applies
0GD	Goods consigned to other Government Departments and agencies (where not otherwise covered under Data Element 1/11 National Additional Procedure Codes)