Simplified procedures exclusion list of procedure and additional procedure codes for CDS
Source: gov.uk (2025-09-18)

Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).

Known error workarounds may apply to this area of the instructions. (https://www.gov.uk/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds)

This document provides details of Procedure codes and Additional Procedure codes (both Union and National) excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).

The exclusions shown in this list only apply to SDP (regular use) and EIDR where prior authorisation is held to use these simplified procedures.

They do not relate to simplified declaration procedures on an occasional basis.

EIDR cannot be used if the goods to which the declaration relates requires endorsement at the time the imported goods are released to free circulation, of a:
- Licence;
- Certificate; or
- Document.
In addition, goods that are subject to a physical control prior to release from the Border (for example an airport) or require control due to their nature (for example they are prohibited or restricted), cannot be declared using EIDR.

You are unable to make customs declarations in your own records for imports of the following goods:
- High, medium and low risk animal products under the Border Target Operating Model from EU and European Free Trade Association (EFTA) countries
- High, medium and low risk plant and plant products under the Border Target Operating Model from EU countries, Switzerland and Liechtenstein
- High risk food and feed of non-animal origin from EU and EFTA countries
Data Element (DE) 1/10 Procedure codes cannot be used to declare goods if the DE 1/11 Additional Procedure code (or when multiple DE 1/11 Additional procedure code are applicable to the same goods) prohibit the use of simplified procedures.

All Procedure/Additional Procedure Codes applicable at goods item level must have the same level of permissions assigned to them. For example:
- An item has the following Procedure codes and Additional procedure codes applicable to it — 4000 C09, F45 and 1CL. C09 and F45 allow the use of both EIDR and SDP; however, 1CL excludes the use of simplified procedures. Therefore, simplified procedures cannot be used to declare this goods item.
- A second item has the following Procedure/Additional procedure codes applicable to it — 4000 C17, F45 and 1NV. C17 and F45 allow the use of both EIDR and SDP. However, 1NV only allows SDP. If simplified procedures are to be used to declare this item, only SDP is allowable.
There is also a restriction, in including on the same declaration, different goods items that have DE 1/10 Procedure codes that do not allow the same levels of simplification, for example:
- 4000 allows both EIDR and SDP; 4054 excludes the use of simplified procedures, therefore these goods cannot be entered on the same declaration if simplified procedure arrangements will be used.
- 4000 allows both EIDR and SDP; 4200 allows SDP only. Therefore, the level of simplification allowed to be declared on the same declaration would be SDP.
Data Element (DE) 1/10 Procedure codes

Data Element (DE) 1/11 Union Additional Procedure Codes

Any exclusions shown in table below are specific to the DE 1/11 Union Additional Procedure Codes. They do not repeat or take any recognition of any exclusions that may apply at the Data Element Procedure Code level. Both sets of exclusions must be read in conjunction with each other.

Data Element (DE) 1/11 National Additional Procedure codes