HMRC has published detailed completion instructions for the 3-digit Export Additional Procedure Codes used in Data Element 1/11 of Customs Clearance Requests. The guidance specifies how exporters and customs agents should apply each code when declaring goods for export. This appendix provides the specific rules required for correctly selecting and using these procedure codes in CCR submissions to ensure compliance with customs requirements.
Source: HMRC (GOV.UK) – Read the original