SolvedCDSSG12060 | Step-By-Step Guide, Step 7 - Additional Procedure Code Requirements for Document Codes
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Once the chosen Additional Procedure Code is selected (see section CDSSG10000), the completion notes for the specific Additional Procedure Code (found in Appendix 2 for the relevant Movement Type) should be reviewed.
Where a Document Code is specified in Appendix 2, the required code should be checked to identify if the Document Code is mandatory in all cases or only required in certain circumstances. Where a Document Code is mandatory, failure to declare the required code will result in the declaration being rejected.
For example:
Export Additional Procedure Code 2ES requires:
Documents produced, certificates and authorisations, additional references (DE 2/3):
Excise Movement Reference Number:
Enter:
| Document code | Document identifier | Document status |
|---|---|---|
| C651 | Enter the ARC number of the e-AD | Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE. |
Document Code C658 may be used in place of C651 where EMCS fallback is being used.
Document Code Completion Requirements
Appendix 2 will also give details of how the Document Code must be completed. Where the guidance in Appendix 2 differs from the main guidance for the Document Code given in Appendix 5A, the completion instructions in Appendix 2 take precedence. For example, Import Additional Procedure Code C15 requires:
Where a Document Code is mandatory, failure to declare the required code will result in the declaration being rejected.
Appendix 2 will also give details of how the Document Code must be completed. Where the guidance in Appendix 2 differs from the main guidance for the Document Code given in Appendix 5A, the completion instructions in Appendix 2 take precedence.
For example:
Import Additional Procedure Code C15 requires:
| Document Code to be declared | Description and Usage of Code | Details to be entered on the declaration |
|---|---|---|
| 9AIV | Evidence required by Procedure or Additional Procedure Code (D.E. 1/10 and D.E. 1/11) instructions or claiming relief from VAT. For animals if VAT relief is claimed: Enter the reference number of the evidence document which proves that the animals have been supplied free of charge. | Use one of the following status codes, (see Appendix 5B: D.E. 2/3 document status codes for harmonised declarations):\nJP – Evidence required is available from trader\nUP – Evidence required is unavailable. |
Appendix 5A states for 9AIV:
| Document Code | Import, Export or Both | Description | Details to be Declared | Status Codes |
|---|---|---|---|---|
| 9AIV | Import | Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions or claiming relief from VAT. | Reference details: enter the reference number of the document supporting the claim to relief. \n– JP – Evidence required is available from trader \n– UP – Evidence required is unavailable. | JP, UP. |
Reminder:
The list of Document Codes given in Appendix 2 for each Additional Procedure Code are not an exhaustive list, they are the mandatory codes without which the additional procedure cannot be used or those Document Codes which are most likely to be required in order to clear the goods to that additional procedure.
Appendix 5A should still be reviewed to see if any extra Document Codes are required. See Section CDSSG12080 for guidance on other drivers for Document Codes.