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).

Published 23 October 2019
Last updated 1624 January 2023 + show all updates
  1. The definition of ‘Customs Union’ is added in Data Element (DE) 1/1 Notes.

  2. 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.

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

  4. 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.

  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.

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

  7. 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.

  8. 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).

  9. 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.

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

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

  12. 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.

  13. '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.

  14. 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).

  15. 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.

  16. 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)

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

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

  19. First published.