UK customs procedure codes for DE 1/10 exports
HMRC published guidance on Data Element (DE) 1/10 Requested and Previous Procedure Codes for UK exports. The appendix sets out specific completion rules for each 4-digit procedure code used in customs declarations. Shippers and freight forwarders filing UK export declarations must use the correct procedure codes to avoid processing delays or rejections.
Photo: RDNE Stock project / PexelsHMRC releases DE 1/10 procedure code guidance
On 28 April 2026, HMRC published Appendix 1 guidance on Data Element (DE) 1/10: Requested and Previous Procedure Codes for UK exports. The document provides the specific completion rules instructions for each 4-digit procedure code that can be used in DE 1/10 when submitting customs export declarations.
Who this affects
UK exporters, freight forwarders, and customs agents filing export declarations through the UK customs system must correctly populate the Requested and Previous Procedure Code field. Using the wrong procedure code can delay clearance or trigger declaration rejection.
Procedure codes in DE 1/10 determine the customs treatment of goods — whether they follow standard export procedures, inward processing, outward processing, temporary export, or other special regimes. The guidance clarifies which 4-digit codes apply to each scenario and what supporting documentation or conditions must be met.
What this means for shippers
Review your export declaration templates and customs software configuration now to ensure DE 1/10 is populated with the correct procedure code for each shipment type. Download the HMRC guidance and cross-reference your goods against the applicable procedure rules before submitting declarations. Incorrect codes risk denial of entry, duty recalculation, or compliance penalties. Update your compliance checklist and train your declaration team on the new rules immediately.
Check /hs-codes/search to verify your goods' classification and confirm the correct procedure code applies.
