Additional Procedure Code A-Series: Inward Processing
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-a-series-inward-processing
This Appendix contains the specific completion rules instructions for the A-series Union 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:
A04: Re-export or dispatch of goods to discharge an Inward Processing Procedure (VAT only)
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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 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.
General declaration completion notes
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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
- information must be entered at item level where it differs for even a single goods item
However, 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.
A04: Re-export or dispatch of goods to discharge an Inward Processing Procedure (VAT only)
Description of Procedure:
Re-export or dispatch of goods, in order to discharge an Inward Processing (IP) procedure with VAT only suspension as per Council Regulation (EU) No. 952/2013 (UCC), Article 256.
Goods covered:
The re-export of non-Union goods, to outside the territory of the Customs Union, in order to discharge an IP procedure (Council Regulation (EU) No. 952/2013 (UCC), Article 256) with VAT only suspension.
The dispatch of Union or free circulation goods, to a Special Fiscal territory or other territory with which the EU has formed a customs union, to discharge an IP procedure (Council Regulation (EU) No. 952/2013 (UCC), Article 256) with VAT only suspension.
Conditions for Use:
A Bill of Discharge (Form BOD1) must be submitted to the supervising office by the due date. Failure to submit a Bill of Discharge by the due date to the supervising office may lead to a demand to pay any suspended VAT.
See conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
Restrictions on usage:
This Additional Procedure Code may not be used on the re-export or dispatch declaration unless A04 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
Goods must not be in customs duty suspense.
Goods must not be in excise duty suspense.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Entry in Declarants Records (EIDR) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
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Security required:
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VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
Goods must not be in excise duty suspense.
Post clearance action:
A Bill of Discharge (Form BOD1) must be submitted to the supervising office by the due date.
Notes:
Additional Procedure Code A04 can only be used with Requested and Previous Procedure codes (DE 1/10): 3151, 3154.
Additional documents needed:
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