UK export procedure codes: HMRC updates CCR guidance
HMRC published updated guidance on 3-digit Export Additional Procedure Codes for Data Element 1/11 in Customs Clearance Requests (CCR). The guidance sets out completion rules for each code. This affects UK exporters filing CCR declarations and customs intermediaries processing export clearances.
Photo: Godfrey Atima / PexelsUK updates export procedure-code guidance for CCR filings
HM Revenue & Customs (HMRC) released updated guidance on Export Additional Procedure Codes applicable to Data Element 1/11 in Customs Clearance Requests (CCR), effective 5 May 2026.
"This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR)." — HMRC
The guidance clarifies how UK exporters and their customs brokers must populate the Additional Procedure Code field when submitting CCR declarations to HMRC. Additional Procedure Codes qualify or refine the classification of goods under a given Procedure Code and signal to HMRC whether special regimes (such as temporary export, repair, customs warehousing, or preference-claiming) apply.
Accurate coding is critical: using the wrong procedure code can trigger delays in export clearance, breach suspension of export privileges, or prevent the exporter from accessing preferential trade arrangements (such as under USMCA or UK-Japan agreements where applicable). The 3-digit codes must match the specific circumstances of the export—destination, end-use, goods classification, and any regulatory exemptions or deferred-payment arrangements.
All UK exporters filing CCR declarations, whether directly or through customs intermediaries, must align their completion practices with HMRC's detailed rules for each code. Brokers and freight forwarders managing export logistics should review the updated guidance to ensure client declarations stay compliant.
What this means for shippers
Any UK exporter or customs intermediary filing Customs Clearance Requests must ensure the correct 3-digit Additional Procedure Code is entered in Data Element 1/11 per HMRC's updated rules. Review your internal CCR templates and staff training now; non-compliance risks export delays and penalty exposure. Consult the full HMRC guidance at https://www.gov.uk/government/publications/appendix-2-c21e-data-element-111-additional-procedure-codes to confirm which code applies to your shipments.
