HMRC Updates CDS Import Additional Procedure Codes: Preference Code Changes

• HMRC updates CDS Import Additional Procedure Codes to reflect changes in customs declarations.
• Preference code 140 vs 100: if commodity code doesn't permit 140, 100 can be used instead for non-preferential customs duty relief.
• Amendments made throughout Additional Procedure Code C15 in the C Series.
• PVA01 workaround removal affects various parts of Import Additional Procedure Codes.

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports.

The UK's HM Revenue & Customs (HMRC) has made significant updates to the Customs Declaration Service (CDS) Import Additional Procedure Codes. The changes affect various aspects of customs declarations, including preference codes and EU EORI declarations. According to the updated completion instructions, if a commodity code does not permit the use of preference code 140, preference code 100 can be used instead, resulting in non-preferential customs duty relief.

The updates also reflect changes to the C Series Additional Procedure Codes, particularly C15, which has undergone amendments throughout. Furthermore, the removal of the PVA01 workaround has been implemented, affecting various parts of the Import Additional Procedure Codes.

The updated completion instructions for Import Additional Procedure Codes are crucial for lawyers and compliance officers to review accurately. The CDS Declaration Completion Instructions for Imports serve as a supplement to the main guidance, with the completion notes in Appendix 2 taking precedence over other Appendices or the main guide. It is essential to note that where a single goods item requires both Union and National Additional Procedure Codes, Union Codes should be declared first.

The updates also reflect changes to various data elements, including the ability to declare EU EORI's from July 4th. Compliance officers must ensure they are aware of these changes to avoid potential penalties.

The HMRC updates to CDS Import Additional Procedure Codes have significant implications for businesses involved in customs declarations. The changes affect various aspects, including preference codes and EU EORI declarations. Compliance officers must review the updated completion instructions carefully to ensure accurate customs declarations and avoid potential penalties.

The updates also reflect a shift towards more streamlined and efficient customs procedures, aligning with the UK's post-Brexit trade policies. As such, it is essential for businesses to stay informed about these changes to remain compliant and adapt to the evolving regulatory landscape.

Lawyers and compliance officers should review the updated completion instructions for Import Additional Procedure Codes, particularly C Series codes, to ensure accurate customs declarations and avoid potential penalties.

Source: Original reporting via HMRC Guidance: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)