CDSSG04630 | Navigating the Tariff, Step 6 - Finding AI codes required by Additional Procedure Codes

From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide

Step 6 of the Navigation Guide, for the specific Movement Type, also requires users to check the chosen Additional Procedure Codes in Appendix 2 Completion Instructions for any extra Additional Information (AI) Statement Codes that are required.

Step 6: Examine Appendix 4: D.E. 2/2: Additional Information (AI) Statement Codes to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code Completion Instructions and the UK Integrated Online Tariff or the Northern Ireland Online Tariff (Commodity and Procedure Code specific requirements)

The Appendix 2 Completion Instructions will identify any mandatory or recommended AI Codes for each Additional Procedure Code.

For example, Additional Procedure Code D19:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or D.E. 3/16).	GEN21	Enter the name and address details of the party using the goods.
Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (D.E. 3/16 and D.E. 3/39).	GEN27	Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation.	GEN28	Enter the duration the goods intended usage followed by the intended date of re-export.

Reminder:

The AI Codes provided against the Additional Procedure Code in Appendix 2 Completion Instructions are not an exhaustive list. These are the mandatory or most common AI Codes that apply to the given Additional Procedure. Appendix 4 should still be reviewed to identify if any other AI Codes apply. See section CDSSG11040 for more guidance on Additional Procedure Codes and AI Codes.

See section CDSSG11050 for guidance on how to identify other AI Codes that may be required.