Using Additional Procedure Codes in the Trader Support Service

Find out what Additional Procedure Codes are, and how to use them in the Trader Support Service.

Contents

What are Additional Procedure Codes

Additional Procedure Codes are 3-digit codes used alongside a 4-digit Procedure Code to add more information about the specific treatment goods receive when they are declared to customs.

Procedure Codes show what customs procedure the goods are entering.

Additional Procedure Codes are mandatory. They show if there are any extra circumstances that apply to the goods, such as duty or VAT relief, special treatment or particular controls.

Why you need to use Additional Procedure Codes

A Procedure Code on its own does not always provide enough information to determine the full customs treatment of the goods.

An Additional Procedure Code can indicate that one or more specific circumstances are applicable. For example, this may include (but is not limited to):

customs duty relief
VAT relief
excise relief
goods that are subject to a control
goods that qualify for a specific customs simplification or special treatment
goods that are for a specific use

Different Additional Procedure Codes can apply for the same goods record.

You may need more than one Additional Procedure Code to describe the circumstances of the movement.

Using the wrong Additional Procedure Code, or failing to declare one that is required, can result in the declaration being rejected or the intended relief not being applied.

See the list of Additional Procedure Codes for:

Internal Market Movement Information (IMMI) - if eligible for simplified processes
Customs declarations

How Additional Procedure Codes work

Additional Procedure Codes must be considered with compatible Procedure Codes. You cannot simply choose an Additional Procedure Code because its description appears relevant. For example:

Procedure Code(4-digit)Identifies the main customs procedure	Additional Procedure Code(3-digit)Adds information about the specific treatment
Example: 6110Re-importing under Returned Goods Relief, where the goods were previously permanently exported.	Example: F05Relief from import duties (and where applicable from VAT) for returned goods re-imported in an unaltered state.

Check in advance that the Additional Procedure Codes identified are allowed in relation to the chosen Procedure Code.

Check the correlation matrix to ensure you are using the right Additional Procedure Codes for your:

Internal Market Movement Information (IMMI) - if eligible for simplified processes
Customs declarations

How to use an Additional Procedure Code in the Trader Support Service

Identify the applicable customs procedure – see further guidance on using Procedure Codes in the Trader Support Service.
Check which Additional Procedure Codes are permitted with the chosen Procedure Code – see how Additional Procedure Codes work
Identify the circumstances applying to the goods and check whether the goods qualify for any of the permitted Additional Procedure Codes.
Follow the completion instructions for each one of the Additional Procedure Codes identified.
Add the Additional Procedure Codes identified into your customs declaration or IMMI in the goods record.

When more than one Additional Procedure Code is applicable to the goods movement you need to:

add the first Additional Procedure Code when you start adding information in the goods record for the first time
once the goods record has been created, add the other Additional Procedure Codes in the Additional Procedure Codes section in the goods record

Additional Procedure Codes for the IMMI

Eligible goods movements benefitting from the simplified processes for Internal Market Movements have the option to complete the IMMI in the Trader Support Service.

Additional Procedure Codes for the IMMI depend on your goods' category and the circumstances of the movement.

First, select the Additional Procedure Code that confirms the category of your goods.

Next, check whether any other Additional Procedure Codes, apart from the one indicating the category, need to be added to explain the circumstances of the movement.

For example, if you are moving goods categorised as standard goods (non-excise and not subject to documentary controls) which are benefiting from the Northern Ireland Retail Movement Scheme (NIRMS):

the code 1SG confirms the goods are standard goods non-excise and not subject to documentary controls
the code 1RM indicates the goods benefit from NIRMS

Additional Procedure Codes applicable to the IMMI are different from those used for customs declarations. They have different purposes and must not be mixed up.

For example, Additional Procedure Code 000, used in a customs declaration, does not apply to the IMMI and therefore is not available.

Additional Procedure Codes to confirm the category of goods

Find the correct Additional Procedure Code and enter it in the goods record of the IMMI.

You must select one of these 4 Additional Procedure Codes, depending on the category of your goods:

1SG - standard goods non-excise and not subject to documentary controls
1EN - category 2 excise goods not subject to documentary controls
1EL - category 2 excise goods subject to documentary controls
1LG - category 2 non-excise goods subject to documentary controls/licensing

See further information about categorising goods for Internal Market Movements from Great Britain to Northern Ireland

Other Additional Procedure Codes

You can now add any other applicable Additional Procedure Codes, different from the code indicating category of the goods, in the Additional Procedure Codes tab in the goods record.

See the list of Additional Procedure Codes for IMMI.

Check the correlation matrix for the Internal Market Movement Information (IMMI) to ensure you are using the right Additional Procedure Codes for your movement.

Examples of using Additional Procedure Codes in the IMMI

Goods for retail sale to customers in Northern Ireland

An authorised trader under the Northern Ireland Retail Movement Scheme (NIRMS) is moving dried spaghetti for retail sale to customers in Northern Ireland.

The goods are exempt from presentation of individual export health certificates and there is no requirement for an official plant health inspector to approve the goods documentation.

The authorised trader identifies the Additional Procedure Codes that are applicable for the circumstances of the goods movement:

Additional Procedure Code to confirm category of goods - 1SG: Standard goods non-excise and not subject to documentary controls
other applicable Additional Procedure Codes - 1RM: Northern Ireland Retail Movement Scheme (NIRMS)

The trader gathers supporting documentation proving the goods movement meets the criteria to claim the goods are standard goods and benefit from the NIRMS, which allows the use of the identified Additional Procedure Codes.

Moving excise goods under excise duty suspension

An authorised consignor is releasing bottled lager beer (5% ABV) into free circulation and entering it into an excise warehouse on arrival in Northern Ireland from Great Britain.

The authorised consignor identifies Additional Procedure Codes indicating that the goods could claim excise duty suspension and benefit from the simplified processes for Internal Market Movements:

Additional Procedure Codes to confirm category of goods - 1EN: Category 2 excise goods not subject to documentary controls
other applicable Additional Procedure Codes - F06: Movement of excise goods under excise duty suspense arrangements using Simplified Processes for Internal Market Movements (Article 17(1)(b) of Directive 2008/118/EC)

Following the conditions highlighted in the identified Additional Procedure Codes, the authorised consignor gathers supporting documentation showing that the excise goods meet the criteria under codes 1EN and F06.

The consignor only enters the Additional Procedure Codes in the IMMI after this step.

Moving veterinary products

A veterinary products retail business is moving licensed medical products from Great Britain to its Northern Ireland distribution centre.

On arrival in Northern Ireland, the goods were entered into customs warehousing while the business was determining the ‘risk’ status of the goods under the simplified processes for Internal Market Movements.

After completing the checks and gathering the supporting documentation, the business established that the goods are ‘not at risk’ of moving to the EU and will remain in Northern Ireland.

The business decides to discharge the goods from the customs warehouse and release them to free circulation in Northern Ireland.

The business officer preparing the movement information identifies that the Additional Procedure Codes that could describe the circumstances of the movement are:

Additional Procedure Code to confirm category of goods - 1LG: Category 2 non-excise goods subject to documentary controls/licensing
other applicable Additional Procedure Codes - 1NR: Diversion from a Special Procedure in NI following confirmation that the Goods are ‘Not at Risk’ using simplified processes for Internal Market Movements

They confirm the conditions are met and gather documentation that shows the goods are:

non-excise goods
subject to licensing
‘not at risk’ to move to the EU after their arrival to Northern Ireland

The business officer enters these Additional Procedure Codes in the IMMI, which allows the release of the goods into free circulation in Northern Ireland.

Additional Procedure Codes for customs declarations

Additional Procedure Codes applicable to customs declarations are different from those used for the IMMI. They have different purposes and must not be mixed up.

For example, the Additional Procedure Code 1SG, used in the IMMI, is not applicable for use in a customs declaration and therefore is not available.

If you are completing a customs declaration, and not the IMMI, check the respective list of Additional Procedure Codes.

Check the correlation matrix to ensure you are using the right Additional Procedure Codes for your customs declarations

Examples of using Additional Procedure Codes for customs declarations

Import scenarios

Movement of personal property

A person based in Great Britain is relocating to Northern Ireland. They have contracted a moving business to move their personal belongings, including household items and furniture. The goods are in free circulation in Great Britain.

A customs declaration is required for the movement.

The moving business will need to submit the customs declaration on behalf of their customer and checks the list of Additional Procedure Codes for imports to find out which code to use on their declaration.
• in free circulation
• not excise goods
• not subject to import licence
• not subject to a prohibition or restriction
• not subject to documentary controls
• not entering into a special customs procedure
• not claiming a particular customs relief

After the checks, they have identified that additional procedure code 1PP applies to this movement. This allows them to move the personal property without having to pay import duty as the goods are remaining in Northern Ireland. They check that the goods and movement meet the conditions and restrictions for using this code.

Controlled goods

A business based in Belfast is buying rough, unworked industrial diamonds from a business in Birmingham.

As the goods are subject to a ‘Kimberly Process Certificate’, they are considered controlled goods and this needs to be declared on the customs declaration.

The buyer is using the Trader Support Service's Simplified Customs Declaration Process (SCDP) authorisation to provide some of the customs information before the goods move; therefore, is completing a simplified frontier declaration by declaring their goods are controlled. They will provide the remaining information on a supplementary declaration when the goods arrive.

Checking the Additional Procedure Code list for imports, the buyer identifies that the Additional Procedure Code 1CG: Controlled goods using Simplified Procedures explains the nature of the goods for the type of declaration they are submitting.

Having reviewed the conditions for use and the restrictions on usage of the Additional Procedure Code identified, the buyer gathers the respective documentation that supports the use of this code and only then introduces the Additional Procedure Code 1CG in the simplified frontier declaration.

Returning goods

A Northern Ireland business sends an industrial machine to a customer in Great Britain for a 6-month demonstration. After 6 months the Great Britain customer sends the same machine back to the Northern Ireland supplier.

The customer in Great Britain has identified that the return is eligible to claim ‘returned goods relief’ under F05: Relief from import duties and from VAT for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC), provided all relief conditions are met.

The customer in Great Britain uses the Additional Procedure Codes after confirming that the machine return meets the relief conditions and the required supporting evidence is available.

Export scenarios

Re-export of goods

A business based in Northern Ireland has purchased car parts from Germany. They have sold these car parts to a business in Great Britain.

When preparing their good for movement, their customs agent has identified that the car parts are non-qualifying goods because they are not in free circulation in Northern Ireland. So an export declaration is needed to move the goods.

The business checks the list of the Additional Procedure Codes available for use on an export declaration. After checking through the options, they realise that there are no specific Additional Procedure Codes that apply to their movement. In this case, they can use additional procedure code 000 to confirm that no other code applies.

Before using the identified Additional Procedure Code, the business verifies that all other conditions and restrictions for the code 000 are met. They instruct their customs agent to use this code on the export declaration.

Goods exported after processing

A technology business based in Northern Ireland specialises in assembling industrial control units for a business in Great Britain. They hold an inward processing authorisation.

The business imports electronic components from a manufacturer in China and places them under inward processing when they arrive in Northern Ireland using additional procedure code F44.

After the processing is complete, the business prepares to move the goods to Great Britain. An export declaration is required because the importer must evidence that the goods have left Northern Ireland to remove the goods from the inward processing procedure.

To explain the circumstances of the movement, the export declaration needs to include Additional Procedure Code F44, provided the goods movement meets all conditions and restrictions for using the code. The business must keep evidence of the processing to prove the conditions to using this additional procedure code have been met.