Additional Procedure Code 9-Series: Reporting Information
Updated 30 September 2024
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This Appendix contains the specific completion rules instructions for the 9-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Exports.
Use the index list and the Additional Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
Notes
These DE 1/11 Additional Procedure Codes may only be used with prior authorisation.
The completion notes in this Appendix are a supplement to the main CDS Customs Clearance Request Completion Instructions for Inventory Exports.
This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.
The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
90V: Over-Shipments: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the amendment of inventory records in the case of over-shipments.
Goods covered
Over-shipments, for the purposes of this Additional Procedure Code, are defined as circumstances where the quantity of cargo shipped is more than the quantity listed on the manifest/ inventory records.
Conditions for Use:
This code may only be used to report adjustments, where required, to inventory records in the case of over-shipments.
This Procedure Code may only be used to adjust quantities on export records from an inventory system where clearance or release of the goods from customs control is not required.
The circumstances in which a C21e using this Additional Procedure Code must be submitted will be specified in the terms of the authorisation by HMRC.
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
A customs declaration or Customs Clearance Request (CCR) using the appropriate Procedure Code and Additional Procedure Code for the goods usage must be submitted in addition to this C21e to request clearance of the goods.
This Additional Procedure Code may only be used by pre-authorised parties.
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 90V can only be used with Requested and Previous Procedure code (DE 1/10): 0019
91U: Under-Shipments and Non-Departed Shipments: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the amendment of inventory records in the case short shipments.
Goods covered
Short-shipments, for the purposes of this Additional Procedure Code, are defined as circumstances where cargo is listed on a shipping list/ manifest but not included in a shipment, or not received by the inventory.
Conditions for Use:
This code may only be used to report adjustments, where required, to inventory records in the case of short-shipments, where the quantity departed is less than the quantity listed on the inventory record.
This Procedure Code may only be used to adjust quantities on export records from an inventory system where clearance or release of the goods from customs control is not required.
The circumstances in which a C21e using this Additional Procedure Code must be submitted will be specified in the terms of the authorisation by HMRC.
Restrictions on usage:
This Additional Procedure Code may only be used by pre-authorised parties.
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 91U can only be used with Requested and Previous Procedure code (DE 1/10): 0019
92A: Abandoned Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of abandoned goods.
Goods covered
This code is used to cleanse inventory records in the case of abandoned goods. For the purposes of this Additional Procedure Code, abandoned goods are defined as goods that are abandoned by the exporter or representative.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being abandoned.
This Procedure Code may only be used to cleanse import records from an inventory system where clearance or release of the goods from customs control is not required.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team, email: [email protected].
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team.
Notices:
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 92A can only be used with Requested and Previous Procedure code (DE 1/10): 0019
93D: Destroyed Goods: Inventory Record Cleansing
Description of Procedure
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of destroyed goods.
Goods covered
This code is used to cleanse inventory records in the case of destroyed goods.
For the purposes of this Additional Procedure Code, goods are classed as destroyed when destruction occurs as a result of action by an HMG Agency or Department.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being destroyed by an HMG Agency or Department.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team, email: [email protected].
Restrictions on usage
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team.
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 93D can only be used with Requested and Previous Procedure code (DE 1/10): 0019
94R: Re-Routed/ Diverted Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of re-routed or diverted goods.
Goods covered
This code is used to cleanse inventory records in the case of re-routed or diverted goods. For the purposes of this Additional Procedure Code, re-routed or diverted goods are defined as goods which are arrived and presented at a different border location to that declared on the manifest/ inventory.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being re-routed or diverted.
This Procedure Code may only be used to cleanse import records from an inventory system where clearance or release of the goods from customs control is not required.
Restrictions on usage:
This Additional Procedure Code must not be used to request clearance of goods.
A customs declaration or CCR using the appropriate Procedure Code and Additional Procedure Code for the goods usage must be submitted in addition to this C21e to request clearance of the goods at the border location where the goods are physically presented on arrival.
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 94R can only be used with Requested and Previous Procedure code (DE 1/10): 0019.
95S: Seized Goods: Inventory Record Cleansing
Description of Procedure:
Customs Clearance Request (CCR) for the cleansing of inventory records in the case of seized goods.
Goods covered
This code is used to cleanse inventory records in the case of goods seized by an HMG Agency or Department.
Conditions for Use:
This code may only be used to cleanse records from an inventory system where a discrepancy occurs as a result of goods being seized by an HMG Agency or Department.
To use this Additional Procedure Code, prior authority from HMRC must be held. This may be obtained from the NCH Shed Compliance Team.
Restrictions on usage:
This Additional Procedure Code may only be used where prior authorisation has been granted by the NCH Shed Compliance Team, email: [email protected].
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 95S can only be used with Requested and Previous Procedure code (DE 1/10): 0019
96M: Missing Inventory Reference for Cleared Goods: Inventory Release Only
Description of Procedure:
Customs Clearance Request (CCR) used to generate release and amend inventory records in the case of missing inventory releases on goods already granted clearance.
Goods covered
This Additional Procedure Code may only be used when:
- cargo has already been granted clearance by all necessary HMG Agencies and Departments but
- no inventory release has been granted as a result of missing inventory data on the official clearance notification (for example, to generate a gate pass)
Conditions for Use:
This Additional procedure Code may only be used for goods where:
- all necessary clearances by HMG Agencies and Departments has been granted
- customs clearance has been granted
- the goods are only requiring inventory release for loading and departure purposes owing to missing inventory reference numbers on the official clearance messages
This Additional Procedure Code may only be used where permission to progress is required.
Restrictions on usage:
This Additional Procedure Code may only be used where release from inventory control is required due to missing inventory reference numbers on the official clearance messages.
This Additional Procedure Code may not be used where it is possible to submit an amendment request to the original declaration or Customs Clearance Request (C21e).
Notices
Community System Providers (CSP), Service Delivery Agreement (SDA)
Notes:
Additional Procedure Code 96M can only be used with Requested and Previous Procedure code (DE 1/10): 0019