Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

Updated 17 July 2023

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Known error workarounds may apply to this area of the instructions.

This Data Element (DE) is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration. Additional data elements will be required on the simplified declaration to support the claim to quota, for example, commodity code details.Claims to Quotas on a simplified declaration may only be made where the requested procedure (DE 1/10) is free circulation.

Enter the order number of the tariff quota for which the declarant is applying.When a reduced or nil rate of Customs Duty is claimed against a Tariff quota, enter the relevant serial number listed in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.

Quota relief may be claimed for goods entered for excise warehousing, but not on their removal from excise warehousing.

Quota claims on Northern Ireland declarations are limited to only ROW to NI imports for goods which are deemed to be not at risk of onward transport to the EU. These must include Additional Information codes NIIMP and NIREM in DE 2/2. ROW imports which are deemed to be at risk of moving to the EU, and any movements of goods from GB to NI using AI code NIDOM, are excluded from quota claims.

DE 8/1 must be completed with the GB quota order number.

Quota order numbers from the Northern Ireland Online Tariff must not be declared on CDS.

Article 50 of the Implementing Regulation (EU) 2015/2447, restricts claims to quotas to declarations made to Free Circulation only.

A tariff quota is any pre-set value or quantity of given goods, which may be imported during a specified period with a reduction or on suspension of the normal customs duties, and beyond which any additional quantity of these goods can be imported by paying normal customs duties.

The Commission database for tariff quotas allows tracking the overall EU usage of “First come first served” import quotas in force granted to products originating from certain third countries. It displays the balances of each tariff quota applicable in the present year and in the past year. It also indicates the date when a particular tariff quota is exhausted. This information is subject to constant change as a result of the daily operations which take place.

Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all reference codes which may be declared in this data element, a description of their usage and provides guidance on the details to be declared against each code. Please refer to this Appendix to identify any specific document codes required to support the claim to quota.

Where security may be required in the event of a quota being critical, an appropriate Method of Payment (MOP) code must be declared in DE 4/8 (Method of Payment) to ensure the duty can be taken on deposit. Please note that as per the guidance in DE 2/6 (Deferred Payment), only a single method of payment can be used against a single tax type.

Data element 8/3 Notes section provides detailed guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions. The guidance in DE 8/3 includes the specific guarantee completion instructions for DE 2/3, 3/39, 8/2 and 8/3.

Guarantee details are only required where there is customs duty to pay or secure.

Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).

This data element is only required on a simplified declaration where a claim to a critical tariff quota is being made on the simplified declaration.

This data element is only required on Declaration Category I1 B and/or E data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.

This data element is only required on Declaration Category H5 data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.

Enter Code ‘Y’ where Cash Accounts are being used to pay/ secure the duties and other charges concerned (for example, where code ‘N’ or ‘P’ is declared in DE 4/8 (Method of Payment)).

For all other methods:

Using the relevant code from the table below, enter the type of guarantee to be used.

Please refer to the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).

9 instances of this data element can be declared at header level.

Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

This data element is only required on a simplified declaration where a claim to a critical tariff quota is being made on the simplified declaration.

This data element is only required on Declaration Category I1 B and/or E data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.

This data element is only required on Declaration Category H5 data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.

Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee in the ‘Other Guarantee Reference’ segment of this field.

Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), then the comprehensive guarantee reference number must be declared in this data element in the ‘Other Guarantee Reference’ segment of this field.

Enter the EORI number of the holder of the Cash Account being used to pay/ secure any duties and charges where Method of Payment codes ‘N’ or ‘P’ are declared in DE 4/8 (Method of Payment) in the ‘GRN’ component for this data element.

Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

99 instances of this data element can be declared at header level.

Guarantee details are only required where there is customs duty to pay or secure.

Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).

The guidance below provide instructions on how to declare a Customs Comprehensive Guarantee (CCG) exemption on CDS. It covers the following circumstances:

Please note that these details are only required where there is customs duty to pay or secure. Where there is no Customs Duty (Tax types beginning with A) to pay or secure, no guarantee details are required.

Enter the relevant code for type of transaction concerned, using the Union codes and headings from the table below.

Enter, a 2-digit code (second digit is optional), comprising a single-digit code from column:

*Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.

**Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.

One instance of DE 8/5 can be entered at header and item level.

For paper declarations:

Enter the statistical value for the goods item in GBP (£ sterling), irrespective of the currency used in DE 4/14 (item price).

This data element must be completed as required by the:

The statistical value is the approximate theoretical value of the goods at the time and place where they enter the territory of the Member State in which they are located at the time of release into the customs procedure (‘importing Member State’). The statistical value is to relate to this Member State.

Therefore, the statistical value consists of the (intrinsic) value of the goods and the incurred or calculated cost for transport and insurance from their point of the transport related departure to the point of entry into this Member State.

Statistical value is based on the value of the goods:

The Statistical value must include only ancillary charges. These are the actual or calculated costs for transport and, if they are incurred, for insurance, but covering only that part of the journey which is outside the statistical territory of the ‘importing Member State’. If transport or insurance costs are not known, they need to be assessed reasonably on the basis of costs usually incurred or payable for such services (considering especially, if known, the different modes of transport).

The customs value at the EU border has to be complemented by ancillary costs up to the border of the importing Member State. In case the customs value includes ancillary costs beyond the border of the importing Member State (for example, ‘CIF ‘final destination’’), these costs shall not be included in the statistical value. If applicable, overall “other costs” must be split up for example, on a kilometre pro rata basis.

If the ancillary charges (such as transport and insurance) relate to several items on an import declaration, the respective ancillary costs for each individual item must be calculated on a relevant pro rata basis, for example, kg or volume.

This applies only where the commercial transaction is not a sales contract, but a contract for services (a ‘processing’ contract). Note: Do not complete DE 8/6 for Inward Processing on a H4 declaration category where the commercial transation is a sales contract. This exemption does not apply on any subsequent diversions to free circulation.

Imports for inward processingFor goods which are to enter the Union for inward processing, the statistical value must be established by taking the value of the unprocessed goods.

Re-imports after outward processingFor goods which underwent outward processing and return to the Union, the statistical value must be established by taking the value of the previously exported unprocessed goods plus the value added during the processing.

Please refer to the specific Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for more details.

The Statistical Value must be expressed in the national currency of the Member State where the customs declaration is lodged. Values which are, for example, on documents, expressed in another currency (for example, invoiced currency of the goods), need to be converted. The rate of exchange to be used is the rate applicable at the time the customs declaration is accepted, and according to Union customs provisions on currency conversion relating to the determination of the customs value (Article 146 UCC-IA).

Declaration Category H1, H5, I1 C&F and I1 B&E only:

This data element is combined for declaration purposes with data element 2/3. Please refer to DE 2/3 (Document Codes) for its completion rules.

Writing off details may only be provided on an I1B&E by public bodies.

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Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)