A combination of ‘Additional Information Codes’ (Appendix 4B: Data Element 2/2 in CDS) used in conjunction to cover cases where the CDS system may validate that the goods are ‘at risk’ (since they are Intended for ‘commercial processing’ on arrival to Northern Ireland and are not meeting the criteria for exemption under “approved purposes”); therefore, the code NIAID can also be added to claim a duty waiver as a contingency action (in case there is a positive charge of EU duty)