Using Procedure Codes in the Trader Support Service

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

Contents

This guidance covers Requested and Previous Procedure Codes. See the separate guidance on Additional Procedure Codes.

Why Procedure Codes are important

Procedure Codes are used in the Customs Declaration Service (CDS) to show what customs process applies to your goods.

You may also need Procedure Codes to claim duty and VAT waivers or reductions, depending on the intended use of the goods.

Every customs declaration needs a Procedure Code.

The importer or exporter is responsible for choosing the correct Procedure Code.

Procedure Codes can change the completion of a customs declaration. You need to check the CDS Declaration Completion Instructions for your journey:

for imports – CDS Declaration Completion Instructions for Imports - GOV.UK
for exports – CDS Declaration Completion Instructions for Exports - GOV.UK

The Trader Support Service is linked to the Customs Declaration Service. When you add a Procedure Code to a declaration in the service, it will automatically update CDS.

How Procedure Codes work

Each full Procedure Code is 4 digits long and split into 2 components:

the Requested Procedure code
the Previous Procedure code

The Requested Procedure Code and Previous Procedure Code are 4 digits and always numeric.

The details of all available Procedure Codes and their potential combinations are listed in the correlation matrices:

For imports – Correlation Matrix
For exports – Correlation Matrix

When completing your goods movement in the Trader Support Service, the combined 4 digits of the Requested Procedure Code and Previous Procedure Code are entered into Requested and Previous Procedure Codes in the service.

Using Procedure Codes with the Simplified Process for Internal Market Movements (SPIMM)

Procedure Codes are required when submitting a movement using the Simplified Process for Internal Market Movements (SPIMM).

However, there are restrictions on which Procedure Codes can be used.

For goods moving directly from Great Britain to Northern Ireland, you can use:

4000 – release to free circulation
0700 – release to free circulation and excise warehousing
For goods already in Northern Ireland, you can use the simplified processes to discharge goods from some special procedures, using these Procedure Codes:
4051 – release of goods to free circulation that were previously under inward processing
4071 – release of goods to free circulation that were previously held in a customs warehouse
0751 – release of excise goods to free circulation that were previously under inward processing
0771 – release of excise goods to free circulation that were previously held in a customs warehouse

Example: declaring goods for customs warehousing

A trader specialising in home decor moves a shipment of curtains from Great Britain into Northern Ireland for free circulation. The curtains were not previously entered into a customs procedure in the UK. Therefore, the previous Procedure Code declared is ‘00’.

The Requested Procedure Code of ‘40’ is required due to the goods being released into free circulation.

However, the trader later moves a shipment of blinds into Northern Ireland also for free circulation that were previously held in a customs warehouse. As customs warehousing is a customs procedure, the previous Procedure Code for the blinds is ‘71’.

Combining the Requested and Previous Procedure Codes, the 4 digits for the Procedure Code on the respective customs declarations would be:

For the curtains: 4000
For the blinds: 4071

Procedure Codes in import declarations

Procedure Codes are required when submitting an import customs declaration through the Trader Support Service.

Requested Procedure Codes

You must first select the Requested Procedure Code. This shows the customs procedure that applies to your goods for the declaration you are making.

This 2-digit code must be compatible with the Declaration Category chosen for that customs declaration, as listed in the CDS guidance.

In the Trader Support Service, each Goods record can have a unique Requested Procedure Code. However, each code used must still be compatible with the Declaration Category for that movement.

Check the guidance for Declaration Categories to see which Requested Procedure Codes are compatible:

Import Declaration Categories – Appendix 1: DE 1/10: Requested and Previous Procedure Codes: Introduction and index list - GOV.UK

Example: declaring goods for free circulation

A trader moves goods into Northern Ireland from the rest of the world under free circulation to then sell those products in their shop.

To declare the goods in the Trader Support Service, the trader checks the CDS guidance and confirms:

the Declaration Category for free circulation is ‘H1’
the Requested Procedure code is ‘40’
‘40’ is compatible with ‘H1’

Previous Procedure Codes

Once you have selected the Requested Procedure Code, you can choose a Previous Procedure Code.

The Previous Procedure Code confirms the customs procedure (if any) the goods have previously been under within the UK.

There are specific combinations of Requested and Previous Procedure Codes that you can use.

Once the Requested Procedure Code is selected, the CDS Completion Instructions list the available 4-digit codes. You must select the Procedure Code that is most relevant to your journey.

Frequently used Requested and Previous Procedure Codes for imports

Below are some examples of import Procedure Codes. This list is not exhaustive.

Customs procedure	Requested Procedure Code	Previous Procedure Code
Entry into free circulation, where goods were not under a previous customs procedure	40	00
Entry into inward processing, where goods were not under a previous customs procedure	51	00
Entry into a customs warehouse, where goods were not under a previous customs procedure	71	00
Entry into free circulation, with goods being removed from a customs warehouse	40	71
Re-import of goods previously exported from the UK	61	10

Procedure Codes in export declarations

Export declarations require Procedure Codes, and they are structured the same as import Procedure Codes.

You must still select the Procedure Code that is most relevant to your export journey and the Requested Procedure Code must be compatible with the Declaration Category you have chosen:

Export Declaration Categories – Appendix 1: DE 1/10: Requested and Previous Procedure Codes - GOV.UK

Check the CDS guidance to find detailed descriptions and instructions for each export Procedure Code.

Frequently used export Requested and Previous Procedure Codes

Below are some examples of export Procedure Codes. This list is not exhaustive.

Customs procedure	Requested Procedure Code	Previous Procedure Code
Permanent export or dispatch, where goods were previously in free circulation	10	40
Temporary export under outward processing, where goods were not under a previous customs procedure	21	00
Re-export of goods that were previously in a customs warehouse	31	71