Thank you for joining this short webinar, showing you how to identify the additional
procedure codes when making an import declaration using the Customs Declaration Service.
This is step 5 of a series of short webinars taking you through the Customs Declaration
Service guidance on completing an import declaration. This table sets out the step-by-step guides
we’ll be covering in this series. We’ll be showing you screenshots from GOV.UK.
HMRC is constantly improving the digital experience of our customers so you may find that some
of these screenshots will be slightly different to those you'll see on GOV.UK
This webinar series follows Hallie, who is importing children’s t-shirts into Great
Britain from the USA. She has her own software product which means
she can submit her own declarations via the Customs Declaration Service
Her t-shirts will be entering free circulation in Great Britain.
Please remember to follow the 10 steps in the navigation guide in order otherwise your
declaration will fail validation. Hallie needs to ensure that she is on the ‘Navigate
the CDS Declaration Instructions for Imports page’ (previously referred to as ‘Navigate
the UK Trade Tariff, CDS volume 3 for imports). If Hallie scrolls down she will see the 10
steps she needs to follow. Step 5 focuses on identifying the additional
procedure code or codes
In step 4, Hallie identified which additional procedure codes were compatible with the procedure
code ‘4000'. In Step 5, Hallie will see which of these
permitted codes are relevant to her declaration This can be done by accessing Appendix 2 in
step 5. Hallie selects the hyperlink. This will bring Hallie to the ‘Appendix
2’ guidance page. If she scrolls down she will see 'Appendix
2’. She then selects the hyperlink. This opens the Appendix 2 guidance page.
Hallie can then choose to access Appendix 2A or Appendix 2B.
The Appendices are split into Union and National additional procedure codes.
Any Union additional procedure codes must be declared before National additional procedure
codes. If there is a combination of both Union and
National codes, the Union codes must be declared first.
Additional procedure union codes start with a letter whereas national codes start with
a number. Hallie needs to identify the additional procedure
codes she identified in step 4, for example ‘C01' and then decide whether
they are relevant to her goods. To do this, Hallie needs to work through both
Appendix 2A and 2B. She starts with Appendix 2A and selects the
hyperlink. The additional procedure codes and descriptions
on this slide show the permitted additional procedure codes that Hallie identified earlier.
She begins to work through every permitted code that she identified in step 4, to see
if they are relevant to her declaration. However, after working through all permitted
union codes, none of them are relevant to Hallie’s declaration scenario.
Hallie continues the same process of elimination for every permitted national code in Appendix
2B. Hallie reviews all the permitted National
procedure codes and descriptions in appendix 2B.
The only code that Hallie’s declaration relates to is '000', which is when no other
additional procedure code applies. Please note that this is a very different
process to that used when making a CHIEF declaration using a Customs Procedure code (CPC).
In the Customs Declaration Service ‘000' is used as a last resort when
no other additional procedure code applies. If you want to apply for a relief from customs duty,
then a different additional code would have to be declared instead.
Therefore, the additional procedure code that is suitable for Hallie’s declaration is
‘000'. However, you can have up to 99 additional
procedure codes as long as they are all compatible with your procedure code and relate to your
declaration. Hallie has correctly identified the additional
procedure code for her children's t-shirts as ‘000'.
Watch the next webinar which shows you how to identify the correct additional information
(AI) statement codes.