UK CDS Additional Procedure Codes: DE 1/11 Reference Guide

HMRC Updates CDS Additional Procedure Codes Guidance

On 28 April 2026, HMRC released updated guidance on Additional Procedure Codes (APCs) applicable to Data Element 1/11 in the Customs Declaration Service (CDS) for import declarations. This resource is the authoritative reference for traders, freight forwarders, and customs software providers handling UK imports.

What Are Additional Procedure Codes?

Additional Procedure Codes are 3-digit codes used in CDS declarations to signal the specific conditions, relief schemes, or special procedures that apply to an import. They tell UK customs authorities whether goods are subject to standard import duty, temporary admission, inward processing, end-use relief, or other non-standard treatments. Each code corresponds to a distinct set of completion rules that determine what additional information must be provided in the customs declaration.

Who Needs This Guidance

Any party submitting CDS import declarations to HMRC must use the correct APC in DE 1/11:

• Freight forwarders and customs brokers preparing declarations on behalf of importers
• E-commerce sellers and drop-shippers managing their own customs filings
• Customs software vendors ensuring their systems populate the right codes
• Importers reviewing declarations before submission

Using an incorrect or omitted APC can result in declaration rejection, clearance delays, or post-clearance audit risk. HMRC enforces proper APC usage as part of its compliance framework.

The Reference Structure

The guidance provides a structured table of Union codes (used across all EU-aligned jurisdictions) and National codes (UK-specific variations). Each code entry includes:

• The 3-digit code itself
• A plain-language description of the procedure or relief it signals
• Completion rules: which data elements must or must not be filled, which documents are required, and any conditional logic

Common APC families include:

• 00X: Standard import with no special relief
• 1XX: Temporary admission and end-use relief
• 2XX: Inward processing and processing-under-customs-control
• 3XX: Duty suspension and warehousing
• 4XX: Returned goods, repairs, and reimportation relief

Using This Guidance in Practice

Before submitting any CDS import declaration, traders must:

1. Identify which procedure applies to the shipment (e.g., standard import, temporary admission, inward processing)
2. Select the matching 3-digit APC from the HMRC list
3. Verify the completion rules for that code
4. Ensure all mandatory data elements and supporting documents are prepared
5. Submit the declaration with the correct APC in DE 1/11

Failure to align the APC with the actual nature of the import can trigger customs hold, duty recalculation, or enforcement action in subsequent audits.

What this means for shippers

Your CDS declarations live or die by correct procedure coding. Pull the latest HMRC APC guidance now and verify that your customs broker or software is using the codes that match your actual import relief claim. If you're claiming temporary admission, end-use relief, or inward processing, the wrong code will delay clearance and invite post-import liability. Check your last three declarations and confirm the APC choices before submitting the next batch.