Published 23 October 2019
Last updated
1217 JulyAugust 2023
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17 August 2023
Completion instructions for DE 5/27 Supervising Customs Office updated to include the exception when exporting goods under VAT only Outward Processing. This is in line with existing guidance for DE 1/10 Procedure Code 2200.
12 July 2023
Amendments to DE 7/7 notes section to include Transit Accompanying Document (TAD) Movement Reference Number (MRN) easement.
27 April 2023
Updated information in Group 2 for DEs 2/1 and 2/2, Group 3 for DE 3/39, Group 5 for DE 5/23 and Group 6 for DEs 2/1 and 2/2. The ECONR AI Code has been removed from DE 2/2 in Group 2.
20 April 2023
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.
17 April 2023
Terminology has been changed to reflect the creation of the ‘Department of Business and Trade’, formerly known as the ‘Department of International Trade’. Terminology has also been updated to replace outdated page names and links. Technical content remains unchanged.
7 February 2023
A guidance amendment to Data Elements DE 1/18, DE 3/19, DE 3/20 and DE 3/21 on representation and sub-agents has been made. Completion instructions of these data elements are unchanged.
24 January 2023
The definition of ‘Customs Union’ is added in Data Element (DE) 1/1 Notes.
22 November 2022
Information about Roll-on-Roll-off (RoRo) has been added in the 'DE 7/5 Inland Mode of Transport (Box 26: Inland Mode of Transport)' section of the 'Group 7: Transport Information (Modes, Means and Equipment)' guidance.
28 October 2022
Field format requirements have been changed at DE 5/23.
13 July 2022
A number of links and page titles have been updated and renamed following review. Technical content is unaltered in that regard. Additionally the data sets incorporating A1 and A2 data requirements have been clarified. Notes have also been added for data element 7/4 and 7/15.
4 March 2022
This page has been updated at DE 1/2, 2/1, 2/2, 2/3, 3/18, 5/23, 6/1, 6/2, 7/4, 7/7 and 8/5.
18 November 2021
Guidance has been updated in DE 2/5 with an amended timescale.
27 August 2021
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).
13 August 2021
Addition to full description of excise goods in DE 6/8 (CDS Tariff Vol 3 Imports).
23 October 2019
First published.