CDSSG09060 - Step-By-Step Guide, Step 4 - Understanding and selecting the CDS Procedure Code (DE 1/10): Selecting the 4-digit Procedure Code: Check eligibility to use the chosen Procedure Code
Checks to be completed on eligibility to use a Procedure Code
Once the Procedure Code has been identified (see section CDSSG09050), it is necessary to ensure that the goods are eligible to use the chosen Procedure Code.
- Does your goods movement fall within the scope of the Description of Procedure?
- Is your chosen Declaration Category listed as permitted?
- Do the goods meet all the necessary conditions for the Procedure Code to be used?
- Are there any exclusions that prevent the goods qualifying to use the procedure?
- Do any Tariff Measures on the Commodity Code (see sections CDSSG04240 and CDSSG08050) prevent your goods from using the chosen Declaration Category or Procedure Code?
- Are any necessary authorisations held?
Procedure Code Completion Notes
The chosen Procedure Codes Completion Notes should be used to check eligibility. These can be found in Appendix 1 for the chosen Movement Type, with separate links provided for each Requested Procedure Series:
Requested Procedure |
Description |
Movement Types Permitted |
01 |
Imports |
|
07 |
Imports |
|
40 |
Imports and Import EIDR NOPs |
|
42 |
Imports |
|
44 |
Imports and Import EIDR NOPs |
|
51 |
Imports and Import EIDR NOPs |
|
53 |
Imports and Import EIDR NOPs |
|
61 |
Imports and Import EIDR NOPs |
|
71 |
Imports and Import EIDR NOPs |
|
78 |
Imports and Import EIDR NOPs |
|
10 |
Exports and Export EIDR NOPs |
|
11 |
Exports |
|
21 |
Exports |
|
22 |
Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21. |
Exports |
23 |
Temporary Export for return of goods in the unaltered state (Returned Goods Relief) |
Exports and Export EIDR NOPs |
31 |
31 Series Procedure Codes: Re-export or Dispatch of non-Union goods following a Special Procedure |
Exports and Export EIDR NOPs |
000 |
Import CCRs (C21i) |
|
001 |
Export CCRs (C21e) |
|
009 |
FSD |
Within the pages for each Series, completion instructions are provided for each individual Procedure Code, these can be accessed using the Contents list on the left of the page for each Requested Procedure Code Series:
Description of Procedure
Each individual Procedure Code’s completion instructions provides a ‘Description of Procedure’ that should be checked to ensure it matches the intended usage for the goods and the movement is eligible to use the Procedure Code.
For example, Procedure Code 0004:
Description of Procedure:
The use of this Procedure Code is a declaration that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.
Customs Clearance Request (CCR) to release Union Status goods from customs control to free circulation and/ or home use where customs duties and/or other charges are (partially) relieved as a result of re-importation. It may only be used where a written customs declaration is not required or an oral declaration/ declaration by any other act has been made.
Declaration Category
Each Procedure Code’s completion instructions also specify which Declaration Categories may be used with that Procedure Code. The list of permitted Declaration Categories should be checked to ensure the Procedure Code permits the chosen Declaration Category. See section CDSSG06000 for guidance on selecting Declaration Categories. These may differ for each Procedure Code within the Requested Procedure Series so it is vital this is checked before proceeding . For example, Procedure Code 5121 permits:
Declaration category:
H4, I1 C&F.
Procedure Code 5171 only permits:
Declaration category:
H4.
Conditions
The Procedure Code completion instructions also specify Conditions and Restrictions that must be met in order to be eligible to use the code.
All Conditions for use must be satisfied in order to be eligible to use the Procedure Code. If the Conditions are not met then an alternative Procedure Code should be selected, for example required authorisations are not held. For example, Procedure Code 5171 sets the following Conditions for its usage
Conditions for use:
An Inward Processing (IP) authorisation is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration). See conditions and requirements detailed in Notice 3001.
A Customs Warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in Notice 3001.
The MRN of this declaration must be provided to the warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.
Restrictions
The Procedure Code’s completion instructions also specify a set of Restrictions on usage. These must be checked to ensure the goods movement satisfies the Restrictions.
For example, 6123 contains a restriction prohibiting goods in duty suspense being declared:
Restrictions on usage:
Where goods are being released to RGR from a customs warehouse (CW), the use of this procedure is subject to an authorisation being held for CW.
When a Customs Warehouse identification number is declared in D.E. 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration.
Evidence of eligibility for customs duty relief under RGR must be held.
Goods must not have been exported for the purpose of repair or process.
Identifying Compatible Additional Procedure Codes
Once all eligibility checks have been completed and it is confirmed that the goods can be declared to the chosen Procedure Code, the 3-digit Additional Procedure Codes then need to be identified. See section CDSSG10000 for guidance on selecting the Additional Procedure Codes.