Guidance

Appendix 2: DE 1/11: Additional Procedure Codes

This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.

From:

HM Revenue & Customs

Published:

11 October 2019

Last updated:

29 April 2026

Show all updates

29 April 2026
Amendments have been made to APC 1FT to incorporate GB declaration simplifications.
8 April 2026
The 'Additional Procedure Code D-Series' document has been updated to remove a reference to 'CAP Export Refund' in the 'Restrictions on Usage' section of D06.
18 July 2025
Permitted use of Authorisation by Customs Declaration increased from 3 times in 12 months to 10 times in 12 months.
15 July 2025
Additional Procedure Code D08 has been updated to remove the 12 month minimum import period.
14 June 2025
Notes for Export Additional Procedure Code 3NS have been updated.
6 July 2024
The Index page has been updated to reflect the addition of code 1MB for merchandise in baggage in the Additional Procedure Code 1-Series.
19 December 2023
Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes Index List for exports and Additional Procedure Code 1-Series (Appendix 2B) for exports have been amended to include new National Additional Procedure Code 1FT for the exportation of goods via a Fixed Transport Installation.
24 May 2023
Various hyperlinks to re-titled guidance pages have been updated to show the new page names. Technical content is unchanged.
9 May 2023
Various hyperlinks to re-titled guidance pages have been updated to correctly reflect the new page names. Technical content is unchanged.
29 June 2022
A number of links and page titles have been updated and renamed following review. Technical content is unaltered in these changes. Additional notes have been added regarding controlled goods for codes 1CG, 2CD and 2CG
12 November 2021
This page has been updated with additional detail on the use of Additional Procedure Codes 1CD, 1CG, 2CD and 2CG.
11 October 2019
First published.