Guidance

CDS Declaration Completion Instructions for Exports

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

Published 23 October 2019
Last updated 3119 OctoberDecember 2023 + show all updates
  1. Amendments have been made to Date Element (DE) completion instructions to distinguish between GB and XI EORI rules following the introduction of XI EORI. Amendments have been made to DE 2/1, DE 2/3, DE 2/7, DE 3/1, DE 3/2, DE 3/9, DE 3/10, DE 3/17, DE 3/18, DE 3/19, DE 3/20, DE 3/31, DE 3/32, DE 3/37, DE 3/39, DE 3/40.

  2. The ‘Notes’ section of Data Element 7/14 has been updated with further detail on declaration requirements.

  3. 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.

  4. Amendments to DE 7/7 notes section to include Transit Accompanying Document (TAD) Movement Reference Number (MRN) easement. 

  5. 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.

  6. 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.

  7. 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 Terminology has also been updated to replace outdated page names and links.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.

  8. 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.

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

  10. 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.

  11. Field format requirements have been changed at DE 5/23.

  12. 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.

  13. 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.

  14. Guidance has been updated in DE 2/5 with an amended timescale.

  15. 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).

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

  17. First published.