Procedure codes and additional procedure codes for CDS exports

Customs procedure codes denote which procedure the goods are moving into or out of. For CDS, the codes are split into two parts. There is a single four-digit procedure code which is then combined with one or more three-digit additional procedure codes (APC).

The required links for procedure codes and additional procedure codes are accessed through the tariff: https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2

Exports

The list of four-digit procedure codes can be found here: https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes

Select the first 2 digits, which denote the intended use, then select the procedure required. Each four-digit code has its own completion rules, stating the conditions for using that code, as well as the requirements for using that code on a customs declaration.

Once the first part of the procedure code is confirmed, then the additional procedure codes can be chosen.

https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes

Note that not all procedure codes and additional procedure codes can be used together, therefore the correlation matrix provided by HMRC should be referred to:

https://www.gov.uk/government/publications/4-digit-to-3-digit-procedure-to-additional-procedure-code-correlation-matrix-for-exports

Inventory Exports

There are separate tariff sections and separate navigation guides for inventory exports. 

https://www.gov.uk/guidance/navigate-the-uk-trade-tariff-cds-volume-3-inventory-to-assist-in-the-completion-of-customs-clearance-requests