Guidance

Additional Procedure Code F-Series: Other

Updated 19 December 2023

This Appendix contains the specific completion rules instructions for the F-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:

F44: Inward Processing; customs debt under Article 86(3) of the Code
F75: Goods dispatched 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)

Notes:

The completion notes in this Appendix are a supplement to the main 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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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.

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, 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.

F44: Inward Processing; customs debt under Article 86(3) of the Code

Description of Procedure:

Re-export of processed products in order to discharge Inward Processing (IP), where the customs duty was originally determined in accordance with Council Regulation (EU) No. 952/2013 (UCC) Article 86(3) & Article 205(2) or

The Prior Export Equivalence (PEE) of IP goods where the customs debt on the subsequent import of the replacement products will be determined in accordance with Council Regulation (EU) No. 952/2013 (UCC) Article 86(3) & Article 205(2).

Goods covered:

Goods being discharged from IP where the customs debt at importation was determined on the basis of Article 86(3) rules as laid down in Council Regulation (EU) No. 952/2013 (UCC).

IP PEE goods where the subsequently imported replacement products customs duty liability will be determined in accordance with Council Regulation (EU) No. 952/2013 (UCC) Article 86(3) & Article 205(2).

Conditions of Use:

For re-export of IP goods:

• Additional Procedure Code F44 must be declared in DE 1/11 on the re-export declaration in relation to goods entered to IP under the Article 86(3) customs debt rules

For IP PEE:

• Additional Procedure Code F44 may only be declared where expressly stated in the IP authorisation

Restrictions on Usage:

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.

For re-export of IP goods (VAT suspended at importation):

• Additional Procedure Code F44 may not be used on the re-exportation declaration unless F44 was also quoted on the original import declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP (with the exception of DE 1/10 procedure codes 2154 and 3154)
• VATZ must not be declared in DE 6/17 on the re-export declaration

For IP PEE:

• Additional Procedure Code F44 may not be used on the subsequent importation of the replacement goods, unless F44 is quoted on the prior export equivalence declaration

Notices:

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:

Additional Information (DE 2/2):

The following AI codes must be declared:

Coverage	AI statement code	Details to be declared
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is intending to use the Council Regulation (EU) No. 952/2013, Article 86(3) customs debt rules for the subsequently imported replacement goods. This AI code must be used with DE 1/11 Additional Procedure Code F44. See Appendix 2: DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’

Security required:

–

VAT:

For re-export of IP goods (VAT suspended at importation):

• 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

IP PEE:

Where goods are zero rated at export:

• VAT relief cannot be claimed on the subsequently imported replacement goods
• The terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) must be met
• Documentary evidence of export is needed to support the 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 F44.

Post clearance action:

–

Notes:

Additional Procedure Code F44 can only be used with Requested and Previous Procedure codes (DE 1/10): 1100, 2151, 2154, 3151 and 3154.

Additional documents needed:

A Bill of Discharge (Form BOD1) must be submitted to the supervising office by the due date.

F75: Goods dispatched 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)

Description of Procedure:

Goods being declared for dispatch to a Special Fiscal Territory or territory with which the EU has formed a Customs Union (Council Regulation (EU) No. 952/2013 (Union Customs Code), Article 1(3)).

Goods covered:

This Additional Procedure Code must be used when dispatching goods to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.

Conditions for Use:

F75 must be used to identify:

• Goods being dispatched from the UK to a Special Fiscal Territory or territory with which the EU has formed a Customs Union
• Wherever the goods are declared with ‘CO’ in DE 1/1 (Additional Declaration Type)

Restrictions on usage:

Additional Procedure Code F75 cannot be used where ‘EX’ is declared DE 1/1.

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:

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:

Where goods are dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union and Additional Procedure Code F75 is declared in DE 1/11, the Exit Safety and Security declaration (EXS) data elements are not required.

Refer to the CDS Declaration Completion Instructions for Exports and Appendix 22: Declaration Category Data Sets for export declarations for details on this exemption.

Security required:

–

VAT:

The DE 1/10 procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code F75.

Excise:

The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code F75.

Post clearance action:

–

Notes:

Additional Procedure Code F75 can only be used with Requested and Previous Procedure Codes (DE 1/10): 1007, 1040, 1042, 2200, 2300, 3151, 3153, 3171

Additional documents needed:

An EXS declaration is not required for goods dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.