07 February 2022 
Andrea Marshall, Tax Specialist
HMRC have issued this guidance on DE1/11 codes. These are the codes that indicate a Customs procedure such as inward processing or outward processing relief. They have also issued this matrix that indicates which first 4 numbers of the Customs Procedure Code can be used with the DE/11.
So, the first letter of the DE1/11 represents:
Inward processing Axx
Outward processing Bxx
Relief Cxx
Temporary admission Dxx
Agricultural products Exx
Other Fxx
The ones that appear to be most relevant to the sector are:
B02 Processed products returning after repair under guarantee
B03 Processed products returning after replacement under guarantee
C07 Consignments of negligible value
C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex 1 to Regulation (EC) No. 1186/2009
C12 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009
C13 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)
C14 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union
C15 Laboratory animals and biological or chemical substances intended for research
C16 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
C17 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment
C18 Reference substances for the quality control of medicinal products
C33 Goods imported for examination, analysis or test purposes
C50 Goods for charitable or philanthropic organisations: equipment and office materials sent free of charge
D07 Medical, surgical and laboratory equipment
D13 Pedagogic material and scientific equipment
D18 Goods subject to tests, experiments or demonstrations (six months)
D20 Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
D21 Samples
D27 Spare parts, accessories and equipment
F01 Relief from import duties for returned goods (Article 203 of the Code)
F02 Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)
F03 Relief from import duties for returned goods (Special circumstances provided for in Article 158 (2) of Delegated Regulation (EU) 215/2446 repair or restoration)
F04 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205 (1) of the Code)
F05 Relief from import duties and from VAT for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)
F45 Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*))
