CDS Declaration Completion Instructions for Imports

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

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

This guide does not cover completion instructions for export customs declarations or Customs Clearance Requests (CCR) inventory releases previously referred to as C21s.

The tariff completion guidance for exports and customs clearance requests will be available soon.

The end date for wine easement has been updated to 31 January 2025.

Group 4: Valuation information and taxes as been updated to include notes on wine easement and Small Producer Relief in preparation for the changes in the alcohol excise duty regime from 1 August 2023.

Amendments have been made to DE 3/16 and 3/40 to reflect the introduction of Import One Stop Shop (IOSS). Please also refer to the latest version of the Known Error List (KELs) for interim workarounds that apply to IOSS. For DE 2/2, notes on EUPRF have been updated to show that it is not required for preference code mismatches in relation to quota claims in Northern Ireland. For DE 4/1, notes have been added directing to DE 4/14 when using delivery terms DDP (Delivered Duty Paid). For DE 4/8 MOP code G note has been removed as it is no longer required (MOP code G was removed in an earlier amendment). For DE 4/9 a note has been added directing to DE 4/14 when using delivery terms DDP (Delivered Duty Paid) and clarification provided that the currency code declared in DE 4/11 must be the same as the currency code used in DE 4/14. For DE 4/11 Text added covering declaration of value when using delivery terms DDP (Delivered Duty Paid. For DE 4/14, text added covering declaration of value when using delivery terms DDP (Delivered Duty Paid). For DE 4/15, clarification has been provided to make it clear that aa advanced fixed exchange rate declared in DE 5/15 will not be used by CDS in making any calculations. For DE, 4/17 Notes have been added for use of preference mismatch on Northern Ireland declarations and for DE 8/2, notes have been added to cover use of quota on Northern Ireland declarations.

Incorrect guidance regarding requested procedures permitted on removal from a customs warehouse or freezone has been removed from Box 37: Procedure in Group1, Data Elements DE 1/10, 1/11 and Box 49: Warehouse ID in Group 2, Data Element 2/7.

Group 3: Parties has been updated. In section DE 3/40 Additional Fiscal References Identification Number (No Previous Reference) the heading Additional Declaration Type C8 has been corrected to replace C8 with C* and a missing reference to Data Element 2/2 has been included in Completion Instructions table under the PVA manual calculation section.

Various hyperlinks to re-titled guidance pages have been updated to correctly reflect the new page names. Technical content is unchanged.

Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data) has been updated. The DE 8/5 Nature of Transaction code 6 definition has been amended to “not currently in use” to show that the UK currently does not use this code to distinguish any particular transactions for national purposes.

Guidance on the completion of DE 4/13 Valuation Indicator and DE 4/16 Valuation Method has been updated.

In 'Group 2: References of Messages, Document, Certificates and Authorisations' terminology has been changed to reflect the creation of the ‘Department of Business and Trade’, formerly known as the ‘Department of International Trade’. Technical content remains unchanged.

A guidance amendment to Data Elements DE 1/8, DE 3/19, DE 3/20 and DE 3/21 on representation and sub-agents has been made. Completion instructions for these data elements are unchanged.

The definition of ‘Customs Union’ is added in Data Element (DE) 1/1 Notes.

Declaration Completion Instructions for Data Element 2/2 Additional Information have been updated to include guidance on the use of Additional Information code EUPRF on Northern Ireland declarations when there is a mismatch between Great Britain (England, Scotland and Wales) and EU preferences. Data Element 4/16 Valuation Method Declaration Completion Instructions have been updated with details of the document code requirements for each valuation method. Valuation methods 2 and 3 can now be declared on the Customs Declaration Service.

The details for ‘All Declaration Categories’ in DE 7/5 have been clarified in 'Group 7: Transport Information (Modes, Means and Equipment)'.

Added guidance on using postponed VAT accounting when a manual duty calculation (AI code OVR01) is declared to DE 2/2, 3/40, 4/3, 4/4, 4/6, 4/7 and 4/8. Information on electronic licences has been updated in DE 2/3 and amended notes have been added for DE 7/5.

Amendments made to the CDS Declaration Completion Instructions for data elements 2/3, 3/39, 8/2 and 8/3 to clarify guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions.

Field format requirements have been changed at DE 5/23 and data entry requirements have been amended at DE 4/8.

Notes on retention of INCOTERM 2000 codes DAF, DDU, DES and DEQ have been removed from the completion instructions for DE 4/1 Delivery terms. INCOTERM 2000 codes DAF, DDU, DES and DEQ are not permitted on CDS declarations.

We have updated 'Group 4: Valuation Information and Taxes' to cover changes to requirements for valuation methods 4, 5 and 6, including the introduction of new Additional Procedure Codes 1FV and 1SV for valuation method 4. For valuation methods 2 and 3, the current workaround of declaring valuation method 1 instead, is still applicable. It is anticipated that functionality for valuation methods 2 and 3 will be delivered in November 2022. We have updated 'Group 5: Dates, Times, Periods, Places, Countries and regions'.DE 5/21 has been updated to show the exclusion on declaring this data element when using Additional Procedure Codes E02 and 1SV (E01 was already shown as excluded).

Updates made to the notes sections of DE 3/15 and DE 3/16 to remove reference to Additional Procedure Code ILV in relation to Low Value Bulk Items (LVBI) as this code is no longer in use.

Notes for DE 3/2 have been amended to clarify how Code 00200 should be entered at header level in DE 3/1.

The ‘Notes’ for DE 4/17 in Group 4: Valuation Information and Taxes have been updated.

We have updated multiple links and page titles. Technical content has not been changed. Notes for Data Element 7/4 and 7/15 have been updated regarding Eurotunnel.

'Group 5: Dates, Times, Periods, Places, Countries and Regions' has been updated with clarifications on claiming preference under the UK-EU Trade Cooperation Agreement. The import declaration completion instructions have been amended for DE 5/14 Country of Dispatch/Export, DE 5/15 Country of Origin and DE 5/16 Country of Preferential Origin.

This page has been updated to include amendments to the CDS Import Tariff for the introduction of the new H7 Declaration Category (Super Reduced Data Set (SRDS)) and the introduction of new procedures for Grouping (declaring different products under a single commodity code).

Guidance has been included in DE 8/3 to specify the segments in which the EORI and CCG Reference numbers must be declared. DE 2/5 has also been updated with an amended timescale.

Change to the procedure regarding the completion of a customs declaration for chemicals. The requirement to provide the precise name in accordance with British Standard 2774/1983 and insert the words "not listed” no longer apply. (DE 6/13 Import Tariff, DE 6/13 Export Tariff and paragraph 7.5 CHIEF Tariff)

Addition to full description of excise goods in DE 6/8 (CDS Tariff Vol 3 Imports).

Updates have been made to Group 6, D.E. 6/14 to 6/17 codes.

First published.