SolvedCDSSG04330 | Navigating the Tariff, Step 3 - Movement Types and Finding Procedure Codes
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Each Movement Type restricts the Requested Procedures that are permitted with it.
It is important to ensure you are in the correct version of Appendix 1 for the Movement Type being used. Failure to properly identify the Movement Type and the Appendix 1 to be used will result in the customs declaration or Customs Clearance Request (CCR) being rejected for an incompatible Procedure Code being used.
| Movement Type | Appendix 1 Version to be used |
| Written import customs declarations | Imports Tariff |
| Import Entry in Declarants Records (EIDR) Notification of Presentation (NOP) | Imports Tariff |
| Written export customs declarations | Exports Tariff |
| Export EIDR NOP | Exports Tariff |
| Import Customs Clearance Requests (CCR) | Inventory Imports Tariff |
| Export CCRs | Inventory Exports Tariff |
| Final Supplementary Declarations (FSDs) | FSD Tariff |
| Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme | SPIMM Tariff |
Each Movement Type specifies the Requested Procedures that are allowed and these are listed in the index page for the relevant version of Appendix 1.
| Requested Procedure | Description | Movement Types Permitted |
| 01 | Onward dispatch (OSD) | Imports |
| 07 | Excise warehouse | Imports |
| 40 | Release to free circulation | Imports and Import EIDR NOPs |
| 42 | Onward supply relief (OSR) | Imports |
| 44 | End use | Imports and Import EIDR NOPs |
| 51 | Inward processing (IP) | Imports and Import EIDR NOPs |
| 53 | Temporary admission (TA) | Imports and Import EIDR NOPs |
| 61 | Re-importation of goods | Imports and Import EIDR NOPs |
| 71 | Customs Warehousing (CW) | Imports and Import EIDR NOPs |
| 10 | Permanent Export or Dispatch | Exports and Export EIDR NOPs |
| 11 | Inward Processing Prior Export Equivalence | Exports |
| 21 | Temporary Export under Outward Processing | 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 | Customs Clearance Requests (CCR) | Import CCRs (C21i) |
| 001 | Customs Clearance Requests (CCR) | Export CCRs (C21e) |
| 009 | Final Supplementary Declaration (FSD) Reports | FSD |
If the Requested Procedure is not shown in the list for the relevant Movement Type it is not permitted.
For example, the Exports Tariff permits Requested Procedure 23.
The Exports (inventory) Customs Clearance Requests (CCR) only permit Requested Procedure 001.
Requested Procedure 23 (Temporary Export for Returned Goods Relief) is therefore not permitted on an export Customs Clearance Request (CCR). It would be permitted on a C21e EIDR NOP or a written export declaration.
Where the goods qualify to be declared on an oral declaration for temporary export for Returned Goods Relief, Procedure Code 0015 could be used on the export CCR instead of Requested Procedure 23.
See section CDSSG09000 for more details.