Simplified Procedures Exclusions List of Procedure and Additional Procedure Codes for exports
Find out details of the Procedure Codes and Additional Procedure Codes (both Union and National) excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
The exclusions shown in this list only applies to SDP (regular use) and EIDR where prior authorisation is held to use these simplified procedures.
They do not relate to Simplified Declaration Procedures on an occasional basis (C1 B&E).
Data Element (DE) 1/10 Procedure Codes cannot be used to declare goods if the DE 1/11 Additional Procedure Code (or when multiple DE 1/11 Additional Procedure Codes are applicable to the same goods) prohibit the use of SDP (regular use) or EIDR.
All Procedure/Additional Procedure Codes applicable at goods item level must have the same level of permissions assigned to them. For example,
- an item has the following Procedure Codes and Additional Procedure Codes applicable to it — 1042 and F75. F75 permits both SDP (regular use) and EIDR. 1042 only permits SDP (regular use), EIDR is not permitted. If simplified procedures are to be used to declare this item, only SDP is allowable.
- an item has the following Procedure Codes and Additional Procedure Codes applicable to it — 2300 and 0MG. 2300 permits SDP (regular use) and EIDR. However, 0MG prohibits the use of either SDP (regular use) or EIDR. Therefore, simplified procedures cannot be used to declare this goods item.
There is also a restriction, in including on the same declaration, different goods items that have DE 1/10 Procedure codes that do not allow the same levels of simplification, for example,
- 3151 allows both EIDR and SDP; 3154 excludes the use of simplified procedures, therefore these goods cannot be entered on the same declaration if simplified procedure arrangements will be used.
- 1040 allows both EIDR and SDP; 1042 allows SDP only. Therefore, the level of simplification allowed to be declared on the same declaration would be SDP.
General restrictions on the use of EIDR:
EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Article 245 of Commission Delegated Regulation (EU) No. 2015/2446.
EIDR cannot be used to declare controlled drugs or controlled goods. This means that EIDR cannot be used if the goods to which the declaration relates requires endorsement at the time the exported goods are released to an export, re-export or dispatch procedure, of a:
- licence
- certificate or
- document
In addition, goods that are subject to a physical control prior to release from the Border (for example an airport) or require control due to their nature (for example they are prohibited or restricted), cannot be declared using EIDR.
Data Element (DE) 1/10 Procedure codes
Please note: Procedure codes that permit SDP and/ or EIDR may only be used with simplified procedures where all Additional Procedure Codes on that goods item also permit SDP and/ or EIDR.
| Code | Excluded | Permitted | General and Partial Exclusion Notes |
|---|---|---|---|
| 1007 | EIDR | SDP (partial exclusion) | SDP may not be used with Customs Supervised Exports (CSE) for excise suspense goods. |
| 1040 | — |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 1042 | EIDR | SDP | — |
| 1044 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
See general EIDR restrictions. SDP and EIDR cannot be used where Authorisation by declaration has been used, see Procedure code completion requirements. |
| 1100 | EIDR | SDP (partial exclusion) | SDP cannot be used to declare controlled drugs or controlled goods under this Procedure Code. |
| 2100 |
SDP EIDR |
None | — |
| 2144 |
SDP EIDR |
None | — |
| 2151 |
SDP EIDR |
None | — |
| 2154 |
SDP EIDR |
None | — |
| 2200 |
SDP EIDR |
None | — |
| 2244 |
SDP EIDR |
None | — |
| 2300 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions EIDR cannot be used where INF documents are required |
| 3151 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
SDP may not be used with CSE for excise suspense goods SDP and EIDR cannot be used where Authorisation by declaration has been used, see Procedure code completion requirements. See general EIDR restrictions |
| 3153 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
Controlled drugs/ goods may not be declared using SDP or EIDR for this procedure code. SDP may not be used with CSE for excise suspense goods. SDP and EIDR cannot be used where Authorisation by declaration has been used, see Procedure code completion requirements. See general EIDR restrictions. |
| 3154 |
SDP EIDR |
None | — |
| 3171 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
SDP may not be used with CSE for excise suspense goods. EIDR may not be used to both enter and remove the goods from the customs warehousing procedure. See general EIDR restrictions. |
Data Element (DE) 1/11 Union Additional Procedure Codes
Any exclusions shown in table below are specific to the DE 1/11 Union Additional Procedure Codes. They do not take any recognition of any exclusions that may apply at the DE 1/10 Procedure Code level. Both sets of exclusions must be read in conjunction with each other.
Please note: Additional Procedure Codes that permit SDP and/ or EIDR may only be used with simplified procedures where the Procedure Codes being used on that goods item also permits SDP and/ or EIDR.
Where multiple DE 1/11 codes are used on a single goods item, all Additional Procedure Codes on that goods item must also permit SDP and/ or EIDR.
| Code | Excluded | Permitted | General and Partial Exclusion Notes |
|---|---|---|---|
| A04 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| B51 |
SDP EIDR |
None | — |
| B52 |
SDP EIDR |
None | — |
| B53 |
SDP EIDR |
None | — |
| B54 |
SDP EIDR |
None | — |
| C12 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| D01-D13 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
Controlled drugs/ goods may not be declared using SDP or EIDR for this procedure code. SDP may not be used with CSE for excise suspense goods. EIDR and SDP cannot be used where Authorisation by declaration is being claimed, see Procedure code completion requirements. See general EIDR restrictions. |
| D15-D30 | None |
SDP (partial exclusion) EIDR (partial exclusion) |
Controlled drugs/ goods may not be declared using SDP or EIDR for this procedure code. SDP may not be used with CSE for excise suspense goods. EIDR and SDP cannot be used where Authorisation by declaration is being claimed, see Procedure code completion requirements. See general EIDR restrictions. |
| D51 | None |
SDP EIDR (partial exclusion) |
Controlled drugs/ goods may not be declared using SDP or EIDR for this procedure code. SDP may not be used with CSE for excise suspense goods. See general EIDR restrictions. |
| F44 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| F75 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
Data Element (DE) 1/11 National Additional Procedure Codes
Any exclusions shown in table below are specific to the DE 1/11 National Additional Procedure Codes. They do not take any recognition of any exclusions that may apply at the DE 1/10 Procedure Code level. Both sets of exclusions must be read in conjunction with each other.
Please note: Additional Procedure Codes that permit SDP and/ or EIDR may only be used with simplified procedures where the Procedure Codes being used on that goods item also permits SDP and/ or EIDR.
Where multiple DE 1/11 codes are used on a single goods item, all Additional Procedure Codes on that goods item must also permit SDP and/ or EIDR.
| Code | Excluded | Permitted | General and Partial Exclusion Notes |
|---|---|---|---|
| 000 | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 0GD | None |
SDP (partial exclusion) EIDR (partial exclusion) |
Cannot be used with SDP or EIDR unless the declaration is being submitted by an Indirect Representative — code ‘3’ declared in DE 3/21 (Representative Status). See general EIDR restrictions. |
| 0MG |
SDP EIDR |
None | — |
| 1CD | EIDR | SDP | — |
| 1CG | EIDR | SDP | — |
| 1DP |
SDP EIDR |
None | — |
| 1FT | SDP | EIDR (see note) |
EIDR is only permitted where: • Code 7 is declared in DE 7/4 • The location of goods declared in DE 5/23 is for an authorised Fixed Transport Installation (and is listed in Appendix 16J) |
| 1MP | EIDR | SDP (partial exclusion) | SDP cannot be used to declare controlled drugs or controlled goods under this Procedure Code. |
| 1NO |
SDP EIDR |
None | — |
| 1NP |
SDP EIDR |
None | — |
| 1SW | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 1VW | None |
SDP EIDR (partial exclusion) |
EIDR may not be used to both enter and remove the goods from the customs warehousing procedure. See general EIDR restrictions. |
| 2CD | EIDR | SDP | — |
| 2CG | EIDR | SDP | — |
| 2DP |
SDP EIDR |
None | — |
| 2ES |
SDP EIDR |
None | — |
| 2IE | EIDR | SDP | — |
| 3LV | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 3NS | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 3PE | None |
SDP EIDR (partial exclusion) |
Cannot be used with SDP or EIDR unless the declaration is being submitted by an Indirect Representative — code ‘3’ declared in DE 3/21 (Representative Status). See general EIDR restrictions. |
| 3PM | None |
SDP EIDR (partial exclusion) |
Cannot be used with SDP or EIDR unless the declaration is being submitted by an Indirect Representative — code ‘3’ declared in DE 3/21 (Representative Status). See general EIDR restrictions. |
| 3RI | None |
SDP EIDR (partial exclusion) |
See general EIDR restrictions. |
| 46P |
SDP EIDR |
None | — |
| 48P |
SDP EIDR |
None | — |
Last updated 9 January 2024 + show all updates
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Blank table cells throughout the collection have been filled with em-dashes (—) to meet accessibility standards. Technical content remains unchanged.
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Simplified Procedures Exclusions List of Procedure and Additional Procedure Codes for exports has been amended to include new National Additional Procedure Code 1FT.
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First published.