In a recent BIFA TV episode, the secretariat advised Members that starting from 28th March 2026, export declarations containing 99 series commodity codes covering personal effects movements will be rejected. To mitigate the challenges of declaring each exported item individually, HMRC kindly provided the detailed workaround guidance below.
Applicability of the workaround to Transfer of Residence (export) movements
To minimise the burdens of declaring each personal household item individually while maintaining compliance with CDS rules, HMRC has developed a technical workaround. This workaround would allow the submission of a C21e combined with PC 0012 and APC 21G (001221G) for the export of non‑controlled personal household items where an individual is permanently transferring their residence outside the UK.
This CDS workaround is also intended to support movements arranged by freight forwarders and agents on behalf of private individuals, where personal household items are exported in advance of, or after, the individual’s relocation. The goods must not be intended for commercial purposes. HMRC will continue to keep the use of this technical workaround under review.
It is recommended to check the customs requirements of the destination country
Use of PC 0012 and APC 21G with full customs declarations
PC 0012 and APC 21G must not be used in full customs export declarations
These codes are only permitted for use within a C21e CCR. The C21e will need to be submitted as an electronic customs declaration on CDS
HMRC is permitting the use of C21e with PC 0012 and APC 21G for the export of personal household items, including where movements are arranged through a customs agent, provided that:
· The goods are non‑controlled personal household items;
· The goods are not intended for commercial purposes, and
· Goods are being exported permanently as part of a transfer of residence.
Where any goods are subject to licensing, documentary controls, prohibitions or restrictions, C21e using APC 21G or PC 0012 cannot be used. In this instance, a full customs export declaration is required with each item declared individually with its own commodity code.
Traders must not export controlled or sanctioned goods subject to UK export control measures unless the export is permissible, including destination, and/or the necessary export licence is obtained. This will require a full customs export declaration.
Application of the £6,000 value limit and AI code 00600
PC 0012 combined with AI 00600 does not apply when using APC 21G, because APC 21G cannot be used for exporting prohibited and restricted goods.
When moving non-controlled personal household items using C21e combined with PC 0012 and APC 21G (i.e. 001221G), there is no value limit, and there is no requirement to classify each item individually under its own commodity code.
Official written guidance
HMRC intends to update the APC 21G guidance, including any other relevant guidance, to reflect the CDS technical workaround for the export of personal household items when an individual is transferring residence outside the UK.
HMRC will continue to keep this approach under review and will provide updates accordingly.
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