Additional Procedure Code 2-Series
Updated 19 December 2023
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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 Exports.
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, re-exported or dispatched from a special procedure using simplified procedures
2CG: Controlled goods, re-exported or dispatched from a special procedure using Simplified Procedures
2DP: Goods exported or dispatched under diplomatic privilege (personal use)
2ES: Excise goods being exported or dispatched from onward supply relief, moving under an excise duty suspension, for movements not originating in the UK
2IE: Indirect export: Goods exiting the UK where an export declaration has not been made in the other Member State and the goods cannot be declared by an oral act or act by other means
Notes:
The completion notes in this Appendix are a supplement to the CDS Declaration Completion Instructions for Exports.
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
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 Index List) should be declared first (see CDS Declaration Completion Instructions for Exports, 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.
2CD: Controlled drugs, re-exported or dispatched from a special procedure using simplified procedures
Description of Procedure:
Export or dispatch of Controlled Drugs to discharge a special procedure (including end use), using Simplified Declaration Procedure (SDP) regular use.
Goods covered:
Controlled drugs, either being re-exported or dispatched from a Special Procedure (including end use) using SDP (regular use).
Conditions for Use:
An authorisation to use SDP (regular use) must be held.
The rules laid in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F and its reference notes for the expanded data set for controlled goods/ drugs which must be followed.
All normal supporting documentation must be produced with the simplified declaration regular use (DE 1/2 codes C or F), including invoices, health certificates, licences and preference certificates.
A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 is still 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 may not be used to declare goods:
- Previously entered to Inward Processing (IP) in another Member State
- For IP Prior Export Equivalence
- Being re-exported or dispatched from Temporary Admission or
- To Outward Processing at export
- Entered to or being discharged from Special Procedures (including end use) using Authorisation by Customs Declaration
This Additional Procedure Code must only be used for controlled drugs, re-exported from a Special Procedure (including end use).
Other types of Controlled Goods must be declared using Additional Procedure Codes 2CG.
Where Controlled Drugs are being declared for export or dispatch from free circulation (excluding end use) using SDP (regular use), Additional Procedure Code 1CD must be used instead.
This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK
Pay less or no duty on goods you store, repair, process or temporarily use
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
The data elements needed to use this Additional Procedure Code are specified in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F (see the reference notes for the expanded data set for controlled goods/ drugs).
Documents produced, certificates and authorisations, additional references (DE 2/3):
Supporting documentation such as licences and certificates needed to export the goods 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. See Appendix 5B: DE 2/3: Document Status Codes.
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:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 2CD.
Where appropriate, the VAT zero-rating requirements should be completed, on the supplementary declaration.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 2CD.
Post clearance action:
–
Notes:
Additional Procedure Code 2CD can only be used with Requested and Previous Procedure code (DE 1/10): 1044, 3151 and 3171.
Additional documents needed:
Supporting documentation such as licences and certificates needed to release the goods must be presented (as required) before gaining release of the goods.
2CG: Controlled goods, re-exported or dispatched from a special procedure using Simplified Procedures
Description of Procedure:
Export or dispatch of Controlled Goods to discharge a special procedure (including end use), using Simplified Declaration Procedure (SDP) regular use.
Goods covered:
Controlled goods, either being re-exported or dispatched from a Special Procedure (including end use) using SDP (regular use):
- Goods that need to be presented at the frontier for specific pre-clearance and Border Inspection Post (BIP) controls
- Excise goods
Conditions for Use:
An authorisation to use SDP (regular use) must be held.
The rules laid in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F and its reference notes for the expanded data set for controlled goods/ drugs which must be followed.
All normal supporting documentation must be produced with the simplified declaration regular use (DE 1/2 codes C or F), including invoices, health certificates, licences and preference certificates.
A Supplementary Declaration using Additional Declaration Type Y in DE 1/2 is still 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 may not be used to declare goods:
- Previously entered to Inward Processing (IP) in another Member State
- For IP Prior Export Equivalence
- Being re-exported or dispatched from Temporary Admission or
- To Outward Processing at export
- Entered to or being discharged from Special Procedures (including end use) using Authorisation by Customs Declaration
This Additional Procedure Code must only be used for controlled goods, re-exported from a Special Procedure (including end use).
Controlled drugs being exported or dispatched from a special procedure must be declared using Additional Procedure Code 2CD.
Where Controlled Goods are being declared for export or dispatch from free circulation using SDP (regular use), Additional Procedure Code 1CG must be used instead.
This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK
Pay less or no duty on goods you store, repair, process or temporarily use
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
The data elements needed to use this Additional Procedure Code are specified in the CDS Declaration Completion Instructions for Exports and Appendix 22D: Declaration Category Data Sets C1 C&F (See the reference notes for the expanded data set for controlled goods/ drugs).
Documents produced, certificates and authorisations, additional references (DE 2/3):
Supporting documentation such as licences and certificates needed to export the goods 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. See Appendix 5B: DE 2/3: Document Status Codes.
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:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 2CG.
Where appropriate, the VAT zero-rating requirements should be completed, on the supplementary declaration.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 2CG.
Post clearance action:
–
Notes:
Additional Procedure Code 2CG can only be used with Requested and Previous Procedure code (DE 1/10): 1044, 3151 and 3171.
Additional documents needed:
–
2DP: Goods exported or dispatched under diplomatic privilege (personal use)
Description of Procedure:
Goods exported or dispatched under diplomatic privilege for the personal use of UK diplomats, entitled members of staff of foreign missions or international organizations.
Goods covered:
Goods exported or dispatched from the UK under diplomatic privilege for the personal use of UK diplomats, entitled members of staff of foreign missions or international organizations.
Conditions for Use:
Use of this Additional Procedure Code constitutes a declaration that the goods are being exported or dispatched under diplomatic privilege for personal use.
Restrictions on usage:
Goods exported or dispatched under diplomatic privilege for the official use of missions or international organizations must be entered to Additional Procedure Code 1DP.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
This additional procedure code is excluded from Simplified Declaration Procedures (SDP) regular use and Entry in Declarant Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes
–
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Excise:
–
Post clearance action:
–
Notes:
Additional Procedure Code 2DP can only be used with Requested and Previous Procedure codes (DE 1/10): 1040; 2300 and 3171.
Additional documents needed:
–
Additional Declaration Types (DE 1/2) B&E:
Additional Declaration Types B and E may only be used:
- With Procedure Code 1040
- Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
- All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
- Where the conditions for any simplifications in ‘Check if you need to declare goods you bring into or take out of the UK’ are met
- For goods being exported outside the territory of the Customs Union
- For direct exports
- Where the goods being exported are in free circulation and home use
The following goods are not eligible to use Additional Declaration Types B&E:
- Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
- Indirect exports
- Goods must not be in any of the following: customs, excise or VAT suspense
- Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
- Goods subject to prohibitions and restrictions
- Goods subject to licencing controls
Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E).
A supplementary declaration is not required.
2ES: Excise goods being exported or dispatched from onward supply relief, moving under an excise duty suspension, for movements not originating in the UK
Description of Procedure:
To move Onward Supply Relief (OSR) excise goods under an excise duty suspension arrangement from the place of exportation or dispatch in another Member State to the Office of Exit from the EU.
Goods covered:
A movement of OSR excise goods under an excise duty suspension arrangement from the place of exportation or dispatch in another Member State to their place of removal from the Customs Union or to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.
Conditions for Use:
This Additional Procedure Code may only be used for goods declared for exportation or dispatch that have been previously entered to export or dispatch from OSR in another Member State.
Movements of goods under excise duty suspension must be made using the Excise Movement and Control System (EMCS).
Goods may only move under excise duty suspense when the movement is started by an excise registered consignor on EMCS.
Excise goods being declared using a Single Transport Contract (STC) must be covered by an EMCS declaration.
The electronic Administrative Document (eAD) or EMCS Fallback Document (FAD) must be cross referenced by entering the ARC into DE 2/3 of the export declaration.
Discharge of the movement will be achieved when the exporter has received a report of export issued by HMRC via EMCS.
Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.
Restrictions on usage:
This Additional Procedure Code may not be used for movements originating in the UK.
Goods may not be moved under excise duty suspension unless an excise registered consignor has registered the movement on EMCS.
This Additional Procedure Code is excluded from Simplified Declaration Procedure (regular use) or Entry in Declarant Records (EIDR).
This Additional Procedure Code may not be used with Customs Supervised Exports.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Notices:
Check if you need to declare goods you bring into or take out of the UK
How to register and use the Excise Movement and Control System
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Description and usage of code | AI statement code | Details to be entered on the declaration |
|---|---|---|
| Excise Registered Consignor | ECONR | Enter the Identification No. of the excise registered consignor. |
| Excise Registered Consignee. | ECONE | Enter the Identification number of the excise registered consignee. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
Excise Movement Reference Number:
Enter:
| Document code | Document identifier | Document status |
|---|---|---|
| C651 | Enter the ARC number of the e-AD | Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE. |
Document Code C658 may be used in place of C651 where EMCS fallback is being used.
Security required:
Excise goods: Financial security is mandatory.
Details of the movement guarantee must be declared in field 11 of the eAD/ FAD.
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Use of this additional procedure code gives relief from VAT which would have been payable on receipt of the goods in the destination Member State, but which is now relieved by virtue of the exportation of the goods.
The use of this additional procedure code discharges the requirement to pay the exempted VAT.
Failure to permanently export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The use of this additional procedure code discharges the requirement to pay the suspended excise duty.
Failure to permanently export the goods appropriately under this additional procedure code will result in any suspended excise duties becoming due.
Financial security is mandatory for excise duty suspense goods.
Guarantors should be aware that until the movement is discharged their liability for the excise duty remains extant.
Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD) or FAD.
Goods being declared using a STC must be covered by an EMCS declaration.
Details of the movement /guarantee must be declared in field 11 of the eAD/ FAD.
The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.
Post clearance action:
–
Notes:
Where the goods are being dispatched to a Special Fiscal Territory then Additional Procedure Code F75 should also be declared in DE 1/11.
Additional Procedure Code 2ES can only be used with Requested and Previous Procedure codes (DE 1/10): 1042.
Additional documents needed:
–
2IE: Indirect export: Goods exiting the UK where an export declaration has not been made in the other Member State and the goods cannot be declared by an oral act or act by other means
Description of Procedure:
Union goods consigned from another Member State which should have been declared for export or dispatch in that territory that require an export or dispatch declaration to be made, as defined by Commission Implementing Regulation (EU) No. 2015/2447, Article 221(2), sub-para 2.
Goods covered:
Union goods in free circulation and not subject to customs procedural controls other than export or dispatch.
This Additional Procedure Code must only be used for goods which should have been placed under the export procedure in the other Member State.
Conditions for Use:
This Additional Procedure Code is to be used where:
- The value of the goods must not exceed 3000 Euros
- The goods are not eligible to be declared as an oral act by other means
- An export declaration has not been made in the exporting member state
- The goods are exiting the EU via the UK
Restrictions on usage:
This Additional Procedure Code must not be used for goods:
- Not in free circulation
- Under cover of a Formal declaration or Exit Safety and Security (EXS) equivalent document from another EU country, these goods should be declared using a Customs Clearance Request (CCR). See CDS Customs Clearance Request Completion Instructions for Inventory Exports
- Eligible to be declared as an oral act or act by other means, these goods should be declared using a CCR — see CDS Customs Clearance Request Completion Instructions for Inventory Exports
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Goods must not be in excise duty suspense.
This Additional Procedure code cannot be used with Entry in Declarant’s Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK
Specific Fields in the declaration/notes on completion:
–
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Excise:
Goods must not be in excise duty suspense.
Post clearance action:
–
Notes:
Additional Procedure Code 2IE can only be used with Requested and Previous Procedure code (DE 1/10): 1040.
Additional documents needed:
–