Customs Declaration Procedures Codes Explained

Detected March 27th, 2026

Summary

HM Revenue and Customs has published guidance explaining the use and structure of Procedure Codes (PCs) and Additional Procedures Codes (APCs) on Simplified Frontier Declarations (SFDs) and Supplementary Declarations (SDs). The guidance details how these codes are applied to controlled goods and outlines general completion notes for customs declarations.

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What changed

This guidance from HM Revenue and Customs (HMRC) clarifies the application of Procedure Codes (PCs) and Additional Procedures Codes (APCs) within the UK's customs declaration system, specifically for Simplified Frontier Declarations (SFDs) and Supplementary Declarations (SDs).

It details that only one 4-digit PC can be used per goods item, but multiple APCs can tailor the treatment. The guidance emphasizes that PCs must align with the Declaration Category and outlines rules for combining PCs and APCs, particularly concerning header-level information. It also provides general completion notes for declaration elements, specifying when information should be entered at header versus item level, and references supporting documents like the DUCR and Previous Document Code.

What to do next

Review guidance on Procedure Codes (PCs) and Additional Procedures Codes (APCs).
Ensure correct PCs and APCs are used on Simplified Frontier Declarations (SFDs) and Supplementary Declarations (SDs).
Verify that PCs align with the relevant Declaration Category and header information.

Source document (simplified)

Procedures Codes and Additional Procedures Codes

Information about Procedures Codes (PCs) and Additional Procedures Codes (APCs).

This section explains how the Procedure Codes (PCs) and Additional Procedure Codes (APCs) are used and structured on SCDP declarations. When importing controlled goods, the appropriate PC and APC must be used.

General information

Only one 4-digit PC 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 APCs in DE 1/11. The same PC or APC is used on the Simplified Frontier Declaration (SFD) and corresponding Supplementary Declarations (SDs) and in the Entry in the Declarant’s Records (EIDR) record and corresponding SDs.

Read Appendix 1: DE 1/10: Requested and Previous Procedure Codes: Introduction and index list and Group 1: Message Information (including Procedure Codes) for more information on declaration category types.

PCs may only be declared with the relevant Declaration Category. PCs used on a customs declaration must all be from the same Declaration Category, for example a PC from H2 may not be combined with a PC from H4 on the same customs declaration.

PCs can only be combined where the header information relates to each PC.

For I1 C&F the following PCs can be combined on a single I1, providing all the header level information is the same. However, if any of the header level information is different, they need to be separated out in a separate simplified declaration.

I1 C&F Import Simplified Declaration with Regular Use: 01, 07, 40, 42, 44, 51, 53, 61, 71

This means that 71 and 07 could never be combined on a single SFD or with a 40 or 51, for example, as the warehouse ID is at header level.

The supervising office is also header level.

Any PC where the header level information is the same, can therefore be combined on a single SFD.  This does not preclude the fact that they will need to be separated when the supplementary declaration is submitted if they are on different declaration categories.

General Declaration Completion Notes

Where information may be entered at header or item level. Please note the relaxation on header level data that can be combined:

it may only be entered at header level where it applies equally to every goods item
information must be entered at item level where it differs for even a single goods item
it must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

Read Series 7xx: Movements and Transfers for further information on C21i EIDR NOP J&K PC / APC 000773N.

Additional information, documents produced and certificates and authorisations

DE 2/1 ,2/2 and 2/3 (SFDs and SDs) require types of supporting information to be declared:

Additional Information (AI) statements
Previous Documents
Documents and other status codes This must always include the DUCR and Previous Document Code.

Data Element 2/1 is used to declare documents that are part of an audit trail for your current declaration or clearance request.

Read Previous document codes for Data Element 2/1 of the Customs Declaration Service for a full list of previous document codes for DE 2/1.

The completion of codes which provide additional information in DE 2/2 will be determined by the:

Procedure or Additional Procedure Codes used in DE 1/10 or 1/11
commodity code details declared in DE 6/14 to 6/17 or
CDS Declaration Completion Instructions Read AI Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS) for the AI statement codes for DE 2/2.

Data Element (DE) 2/3 of the customs declaration provides details of the relevant document codes, document status codes and details to be declared (for example, licences and certificates).

Read Data Element 2/3: Documents and Other Reference Codes of the Customs Declaration Service (CDS) - GOV.UK.

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