UK updates export procedure codes in customs declarations
HMRC published revised guidance on Additional Procedure Codes (DE 1/11) used in UK export customs declarations. The appendix sets out completion rules for Union and National codes that exporters and freight forwarders must apply when filing export declarations. This is a technical reference update for anyone preparing customs paperwork under UK procedures.
Photo: Bibek ghosh / PexelsOn 28 April 2026, HMRC released updated guidance on Additional Procedure Codes (APCs) for use in Data Element (DE) 1/11 of UK export declarations.
What are Additional Procedure Codes?
Additional Procedure Codes are 3-digit codes that sit within the customs declaration framework. They provide detailed procedural instructions beyond the standard commodity classification, telling customs authorities the specific regulatory treatment or exemption that applies to an export shipment. DE 1/11 is the data field where exporters record these codes when submitting export manifests to HMRC.
Who needs to use these codes?
Exporters, freight forwarders, and customs brokers filing UK export declarations must reference the correct APC for each commodity line. The codes determine whether a shipment qualifies for duty suspension, VAT exemption, export refunds, or other procedural treatment. Incorrect or missing codes can delay clearance and trigger compliance queries.
What the guidance covers
The HMRC appendix lists both Union codes (inherited from EU customs law and retained in UK procedure) and National codes (unique to UK procedure post-Brexit). For each code, the guidance specifies:
- The exact completion rules for that APC
- Which commodity types or export scenarios it applies to
- Any supporting documentation required
- Cross-references to other data elements that must be filled in tandem
Exporters must use the correct code family—failure to do so can result in the declaration being rejected at submission or held for manual review, adding 24–48 hours to clearance time.
Practical impact
This is a reference document that becomes the authoritative standard for all UK export declarations going forward. Declarations filed without reference to the correct APC, or using codes with incorrect procedural rules, will not be accepted by the Customs Declaration Service (CDS). Software providers and customs intermediaries will need to update their declaration templates and validation logic to match the new appendix.
What this means for shippers
Verify that your freight forwarder or export management software is using the current HMRC APC guidance. Request confirmation from your customs broker that they are applying DE 1/11 codes according to this April 2026 appendix; older code lists or EU-based references will cause rejections. Test a sample export declaration now to catch any misalignment before high-volume shipments fail clearance. /hs-codes/search
