CDSSG08050 | Step-By-Step Guide, Step 3 - the Commodity Code and the Customs Declaration (DEs 6/14 - 6/17): Commodity Codes and the Customs Procedure

Once the commodity code has been identified in Step 3 of this Step-by-Step Guide, it is important to verify that it is compatible with the chosen Procedure Code (DE 1/10) and Additional Procedure Code (DE 1/11).

The Declarant needs to check:

• Conditions: e.g., it is only applicable to certain types of goods

• Restrictions, e.g., certain types of commodity are excluded, such as excise

• Declaration Category Data Set exclusions: e.g., the data set does not permit certain data elements to be declared, e.g., supplementary units

• Documentary Requirements: e.g., goods subject to licencing are excluded

For example, Procedure Code 6123 has the following restrictions:

• Where the INF document codes in D.E. 2/3 are declared, Entry in Declarant’s Records (EIDR) may not be used.

• EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Summary:

Only once all the above checks have been completed can the Declarant proceed with using the chosen combination of commodity code, Declaration Category, Procedure and Additional Procedure Code.

See sections CDSSG09000 for more information on Procedure Codes and section CDSSG10000 for more information on Additional Procedure Codes.