Additional Procedure Code 4-Series
Updated 19 December 2023
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This publication is available at https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes/additional-procedure-code-4-series
This Appendix contains the specific completion rules instructions for the 4-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:
46P: The exportation of replacement goods following the prior import of processed products obtained from equivalent goods under Outward Processing (Prior Import Equivalence)
48P: Export of defective goods under Outward Processing following the prior import of replacement products
Notes:
The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Export.
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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 Export, 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.
46P: The exportation of replacement goods following the prior import of processed products obtained from equivalent goods under Outward Processing (Prior Import Equivalence)
Description of Procedure:
The export under Outward Processing (OP) of the replacement goods following the prior import of processed products that were obtained from equivalent non-Union goods (Prior Import Equivalence (PIE)) in accordance with Article 223(2)(d) of Council Regulation (EU) No. 952/2013.
Goods covered:
This additional procedure code is only to be used for the exportation of replacement goods after the prior importation of processed products under OP.
Conditions for Use:
This Additional Procedure Code may only be used where the OP authorisation, valid at the time the processed goods were imported, expressly permits PIE.
Evidence must be held to demonstrate the audit trail between the exported replacement goods and their relationship to the previously imported processed products.
The prior import of processed products must be followed by an export using OP procedure of the goods they were replacing.
This Additional Procedure Code must be used on the export declaration for those replacement goods.
The MRN of the prior import declaration must be declared in DE 2/1.
Restrictions on usage:
This Additional Procedure Code is only to be used where the replacement goods are being exported after the importation of the processed products.
This additional procedure code may only be used where 46P was declared in DE 1/11 (Additional Procedure Code) on the declaration for the prior import of the processed goods, with the exception of 2154.
Where the goods previously imported were to replace the defective goods now being exported, Additional Procedure Code 48P should be used instead.
The goods must meet the equivalence conditions laid down in ‘Pay less or no duty on goods you store, repair, process or temporarily use’.
This Additional procedure Code cannot be used with Authorisation by Customs Declaration for Special Procedures.
This Additional Procedure Code cannot be used for goods being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union for OP.
This Additional Procedure Code cannot be used with VAT only OP (DE 1/11 Codes B53 or B54).
This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Check if you need to declare goods you bring into or take out of the UK
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
DE 2/1 Simplified Declaration/ Previous Documents (Box 40: Declaration/ Previous Document):
For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.
Other previous document type codes may be declared at either header or item level. Refer to CDS Declaration Completion Instructions for Export, DE 2/1 for details.
The list below details the Previous Document reference types to be used in specific circumstances for this Additional Procedure Code. See Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:
| Document category | Previous document type | Previous document reference | Goods item identifier (where applicable) |
|---|---|---|---|
| Z | MRN | Enter the MRN of the declaration that imported the processed goods (PIE). | Enter the goods item number from the import declaration. |
Security required:
Any security incurred on the prior import under OP will be discharged when evidence is produced of the exportation of the goods being replaced.
VAT:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 46P.
VATZ must not be entered in DE 6/17 when using this additional procedure code where VAT was suspended on the prior importation of the processed goods.
In all other cases:
- Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17
- Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in ‘VAT on goods exported from the UK (VAT Notice 703)’ are met
- Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
- If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see ‘VAT on goods exported from the UK (VAT Notice 703)’
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 46P.
Post clearance action:
–
Notes:
Additional Procedure Code 46P can only be used with Requested and Previous Procedure code (DE 1/10): 2100, 2144, 2151, 2154, 2200 and 2244.
Additional documents needed:
Documentary evidence of the identity and value of the exported replacement goods and their relationship to the previously imported processed products must be retained and produced upon request.
48P: Export of defective goods under Outward Processing following the prior import of replacement products
Description of Procedure:
For the permanent export of defective goods, following the prior import of replacement products (Prior Import Equivalence (PIE)) under the Outward Processing (OP) procedure in accordance with Article 262(1) of Council Regulation (EU) No. 952/2013.
Goods covered:
This procedure code is only to be used for the exportation of defective goods after the prior importation of replacement goods under OP (Standard Exchange System (IM/EX)).
Conditions for Use:
This Additional Procedure Code may only be used where the OP authorisation, valid at the time the replacement goods were imported, expressly permits PIE.
Evidence must be held to demonstrate the audit trail between the exported defective goods and their relationship to the previously imported replacement products.
The prior import of replacement products must be followed by an export using OP procedure of the defective goods they were replacing.
This Additional Procedure Code must be used on the export declaration for those defective goods.
The MRN of the prior import declaration must be declared in DE 2/1.
Where the defective goods were used prior to exportation, the previously imported replacement goods must also have been used.
Where the replacements are made under guarantee, Additional Procedure Code B52 must also be declared in DE 1/11.
The exportation of the defective products under this Additional Procedure Code must take place within 2 months of the prior import of the replacement goods unless a specific extension has been granted.
Restrictions on usage:
This Additional Procedure Code is only to be used where the defective goods are being exported after the importation of the replacement products.
This additional procedure code may only be used where 48P was declared in DE 1/11 (Additional Procedure Code) on the declaration for the prior import of the replacement goods, with the exception of 2154.
If the goods were known to be defective at the time of original importation and this was reflected in the Customs Valuation at the time, then the goods are not eligible to use this Additional Procedure Code.
This Additional Procedure Code is only to be used for defective goods.
For any other type of PIE, use Additional Procedure Code 46P instead.
The goods must meet the equivalence conditions laid down in ‘Pay less or no duty on goods you store, repair, process or temporarily use’.
This Additional procedure Code cannot be used with Authorisation by Customs Declaration for Special Procedures.
This Additional Procedure Code cannot be used for goods being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union for OP.
This Additional Procedure Code cannot be used with VAT only OP (DE 1/11 Codes B53 or B54).
This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Check if you need to declare goods you bring into or take out of the UK
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
DE 2/1 Simplified Declaration/ Previous Documents (Box 40: Declaration/ Previous Document):
For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.
Other previous document type codes may be declared at either header or item level. Refer to CDS Declaration Completion Instructions for Export, DE 2/1 for details.
The list below details the Previous Document reference types to be used in specific circumstances for this Additional Procedure Code. Refer to see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:
| Document category | Previous document type | Previous document reference | Goods item identifier (where applicable) |
|---|---|---|---|
| Z | MRN | Enter the MRN of the declaration that imported the replacement goods (PIE). | Enter the goods item number from the import declaration. |
Security required:
Security incurred on a prior import under the Standard Exchange System (SES) will be discharged when evidence is produced of the exportation of the goods being replaced.
VAT:
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code 48P.
VATZ must not be entered in DE 6/17 when using this additional procedure code where VAT was suspended on the prior importation of the replacement goods.
In all other cases:
- Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17
- Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in ‘VAT on goods exported from the UK (VAT Notice 703)’ are met
- Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
- If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see ‘VAT on goods exported from the UK (VAT Notice 703)’
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code 48P.
Post clearance action:
–
Notes:
Additional Procedure Code 48P can only be used with Requested and Previous Procedure code (DE 1/10): 2151, 2154, 2200, 2244.
Additional documents needed:
Documentary evidence of the identity and value of the exported defective goods and their relationship to the previously imported replacement products must be retained and produced upon request.