CDSSG04640 | Navigating the Tariff, Step 6 - Understanding other AI code drivers
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
In addition to any Additional Information (AI) Statement Codes required by the Procedure and Additional Procedure Codes, users should check the full list of codes provided in Appendix 4 to identify any other AI Codes that should be provided in DE 2/2 in order to the declare the goods.
Other drivers for AI Codes may include:
Preference
Prohibitions and Restrictions
Relationships between Parties
Journey Types
More information may be found in Step 6 of the Step-by-Step Guide (section CDSSG11050).