Guidance

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

Updated 19 December 2023

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 Exports.

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 CDS Declaration Completion Instructions for Exports.

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

The Appendix is broken into two parts:

• Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes
• Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes

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).

Notes:

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.

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.

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 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 (IP)	Axx
Outward processing (OP)	Bxx
Re-export or dispatch of CSDR goods	Cxx
Temporary admission (TA)	Dxx
Other	Fxx

The following tables provide an index list of each Union 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	Re-export or dispatch of goods to discharge an Inward Processing Procedure (VAT only)

Outward processing (Article 259 of the Code)

B-Series

Code	Description of Procedure
B51	Goods temporarily (re)exported for repair under guarantee using Outward Processing
B52	Defective goods temporarily (re)exported for replacement under guarantee using Outward Processing
B53	Outward Processing under agreements with third countries, possibly combined with VAT only Outward Processing
B54	Goods temporarily dispatched under VAT only Outward Processing

Re-export or dispatch of Community System Duty Reliefs (CSDR) goods

C-Series

Code	Description of Procedure
C12	Re-export of educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Council Regulation (EC) No 1186/2009

Re-export or Dispatch of Temporary Admission goods

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 previously 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 (six months)
D18	Goods, subject to tests, experiments or demonstrations
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

Other

F-Series

Code	Description of Procedure
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)

Appendix 2B: DE 1/11: Exports Additional Procedure Codes: National 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 DE 1/11 is used to specify a National Additional Procedure Code, the first character of the code is numeric followed by a two-alphanumeric 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.

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

Series 0xx:

Code	Description of Procedure
000	No other Additional Procedure Code applies
0GD	Certain goods consigned by other Government Departments and agencies
0MG	Goods for Military Use Abroad

Series 1xx:

Code	Description of Procedure
1CD	Controlled Drugs using Simplified Procedures
1CG	Controlled Goods using Simplified Procedures
1DP	Goods exported or dispatched under diplomatic privilege (official use)
1FT	Exportation of goods via a Fixed Transport Installation
1MP	Prior export of equivalent milk and milk products (EX/IM)
1NO	Goods exported or dispatched for US and other NATO visiting forces (official use)
1NP	Goods exported or dispatched by US and other NATO visiting forces personnel (goods for personal use)
1SW	Export of goods to discharge the shipwork or platform end-use procedure
1VW	Goods liable to VAT only being exported or dispatched from customs warehousing

Series 2xx:

Code	Description of Procedure
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

Series 3xx:

Code	Description of Procedure
3LV	Low Value Export or Dispatch to a Single Recipient
3NS	Home Use goods that are excluded from external trade statistics being exported or dispatched
3PE	Export or Dispatch of Personal Effects
3PM	Export or Dispatch of Private Means of Transport
3RI	Rejected Imports

Series 4xx:

Code	Description of Procedure
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