HMRC: New CDS DE 1/10 Procedure Codes Simplify UK Imports

• HMRC has updated its Appendix 1 guidance for CDS DE 1/10 procedure codes, detailing new import rules and completion instructions.
• Key changes include declaration simplifications across multiple procedure code series, amendments related to PVA01, and the ability to declare EU EORIs from July 4.
• Requested Procedure 78 for Free Zones/Freeports has been added, and the 78 Series integrated into existing procedure codes.
• Specific updates address document identifier fields, procedure code 6110 for authorisation types, and clarify status code usage with document code 9WKS.
• The guidance emphasizes Appendix 1's precedence, includes a VAT policy requirement for 01 series, and adds legal status statements and legislative references to all procedure codes.

The updated HMRC CDS DE 1/10 procedure codes guidance also clarifies the hierarchy and legal standing of the completion instructions.

The UK's Customs Declaration Service (CDS) has undergone a series of significant revisions, particularly impacting the HMRC CDS DE 1/10 procedure codes for imports. These updates, detailed within Appendix 1, provide crucial completion rules and instructions for the four-digit Requested and Previous Procedure Codes utilized in Data Element (DE) 1/10. The comprehensive guidance serves as a vital resource for understanding the intricate requirements of Customs Declaration Service import rules.

Among the notable UK import procedure code updates is the reflection of the newly established Department for Business, Innovation, Science and Trade (BIST). Furthermore, a broad initiative to simplify declarations has led to modifications across several Requested Procedure Code Series, specifically 01, 07, 40, 42, 44, 51, 53, 61, 71, and 78. These changes aim to streamline the import process for businesses navigating the CDS platform.

A key area of adjustment involves PVA01 CDS declaration changes, with specific amendments made to various import procedure codes and the complete removal of the PVA01 workaround. Additionally, the system has been updated to permit the declaration of EU EORI CDS data elements in certain fields, a change effective from July 4. The introduction of Requested Procedure 78, pertaining to Release to a Free Zone/Freeport, marks another significant addition to the CDS Declaration Completion Instructions for Imports, expanding the scope of available procedures.

Beyond the overarching simplifications, the HMRC Appendix 1 DE 1/10 guidance details several precise adjustments to specific procedural elements. The integration of the 78 Series into existing codes has been formalized through amendments to procedure codes such as 0178, 0778, 4078, 4478, 5178, 5378, and 7178, ensuring seamless incorporation into the CDS Declaration Completion Instructions. These integrations are critical for accurately processing goods destined for or originating from Free Zones and Freeports.

Further technical updates include revisions to the Document Identifier field across numerous procedure codes, specifically where document code 9WKS is referenced. Procedure code 6110, which governs the 'Holder of the authorisation identification number (DE 3/39)', has been enhanced to encompass three additional Authorisation Types, bringing it into alignment with the broader 61-series procedure codes. This ensures consistency and clarity across related import declarations.

Moreover, specific clarifications have been issued for Procedures 07, 40, 42, 44, 53, and 61. These amendments explicitly state that only the status code ‘AC’ is permissible for use in conjunction with document code ‘9WKS’. Such detailed instructions are vital for ensuring compliance and accurate data submission within the Customs Declaration Service.

The updated HMRC CDS DE 1/10 procedure codes guidance also clarifies the hierarchy and legal standing of the completion instructions. It explicitly states that the notes provided within Appendix 1 take precedence over conflicting instructions found in the main CDS Declaration Completion Guide or other Appendices. This ensures that users refer to the most current and specific guidance for Data Element 1/10.

Significant policy adjustments have also been integrated, particularly affecting the 01 series Procedure Codes. These codes now reflect a specific VAT Policy requirement mandating that Value Added Tax be charged on goods declared for onward dispatch, a crucial detail for businesses involved in such movements. To enhance transparency and legal certainty, a statement clarifying the legal status has been appended to the Notes section of every procedure code.

Furthermore, references to relevant legislation have been systematically added across all Procedure Codes, providing a clear legal foundation for the requirements. The declaration completion instructions have also seen updates to permit additional functionalities, further refining the process for importers. These comprehensive changes underscore HMRC's ongoing efforts to maintain a robust and compliant Customs Declaration Service.

Source: Original reporting via GOV.UK guidance