Completing export customs declarations

When completing a CDS Customs Declaration, it is recommended that declarants:

1. Begin with the relevant Declaration Category Data Set table in Appendix 22 for the type of declaration being made, for example, Appendix 22A: Declaration Category Data Sets B1 for a Standard (Re)export declaration.

2. The UK Integrated Online Tariff or the Northern Ireland Online Tariff should then be consulted to find the commodity code to be used for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code.

3. The Index list for the 4-digit Procedure Codes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes should then be used to identify the appropriate Procedure Code to be declared in Data Element (DE)(DE) 1/10 for the treatment or use to which the goods will be declared.

4. The DE 1/10 to DE 1/11 Correlation Matrix should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code.

5. The Index List for the Additional Procedure Codes in Appendix 2: DE 1/11: Additional Procedure Codes should be used to identify, from the list of those permitted with the DE 1/10 Procedure Code, any supplementary conditions that apply to the intended usage for the goods.

6. Appendix 4: DE 2/2: Additional Information (AI) Statement Codes should then be examined to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and the UK Integrated Online Tariff or the Northern Ireland Online Tariff (commodity and procedure code specific requirements).

7. Appendix 5: DE 2/3: Documents and Other Reference Codes with the UK Integrated Online Tariff or the Northern Ireland Online Tariff, should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to export or dispatch the goods.

8. The main CDS Declaration Completion Instructions for Exports, should then be used in conjunction with the additional completion instructions provided in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes to complete the customs declaration according to the commodity code and procedures that apply.

9. Where the completion rules for a specific data element in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes specify different rules to the main data element completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.

10. The CDS Declaration Completion Instructions for Exports provides general completion rules for each data element under the ‘All Declaration Categories’ section. This section provides the general information on completing the declaration for that data element. Some declaration categories have specific completion rules which will clearly be set out before the ‘All Declaration Categories’ section. The specific rules must be read alongside the general declaration rules as they may adjust the information required or how and when the data element is to be used.

11. The declaration should be completed with continued reference to the appropriate Appendices (please see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as Customs Office of Exit and country codes.

CDS Declaration Completion Instructions for Exports Contents list

Navigate the CDS Declaration Instructions for Exports

CDS Declaration Completion Instructions for Exports

Guidance

Simplified Procedures Exclusions List of Procedure and Additional Codes for Exports
4-digit to 3-digit Procedure to Additional Procedure Code Correlation Matrix for Exports

Appendices

Appendix 1: DE 1/10: Requested and Previous Procedure Codes
10 Series Procedure Codes: Permanent Export or Dispatch
11 Series Procedure Codes: Inward Processing Prior Export Equivalence
21 Series Procedure Codes: Temporary Export under Outward Processing
22 Series Procedure Codes: Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21
23 Series Procedure Codes: Temporary export for return of goods in the unaltered state (Returned Goods Relief)
31 Series Procedure Codes: Re-export or Dispatch of non-Union goods following a Special Procedure

Appendix 2: DE 1/11: Additional Procedure Codes

Appendix 2A: DE 1/11: Additional Procedure Codes (Union Codes)
A Series: Inward Processing (IP)
B Series: Outward Processing (OP)
C Series: Re-export or dispatch of Community System Duty Reliefs (CSDR) goods
D Series: Temporary Admission (TA)
F Series: Other

Appendix 2B: DE 1/11: Additional Procedure Codes (National Codes)
0 Series
1 Series
2 Series
3 Series
4 Series

Appendix 3: DE 2/1: Previous Document Codes

Appendix 4: DE 2/2: Additional Information Statement Codes

Appendix 5: DE 2/3 Documents and Other Reference Codes
Appendix 5A: DE 2/3: Documents and Other Reference Codes (Union)
Appendix 5A: DE 2/3: Documents and Other Reference Codes (National)
Appendix 5B: DE 2/3: Document Status Codes
Appendix 5C: Document and Other Reference Codes: Licence Types

Appendix 6: DE 3/39: Authorisation Type Codes

Appendix 7: DE 4/1: Delivery Terms

Appendix 8: DE 4/3: Tax Types

Appendix 9: DE4/8: Method of Payment Codes

Appendix 10: DE 4/9: Additions and Deductions

Appendix 11: DE 4/10: Currency Codes

Appendix 12: DE4/17: Preference Codes

Appendix 13: Country Codes

Appendix 14: UK Customs Office List (COL) Codes

Appendix 15: DE 5/21: Place of Loading Codes
Appendix 15A: DE 5/21: Foreign Airport Zones and Percentages
Appendix 15B: DE 5/21: Airport Loading Codes

Appendix 16: DE 5/23 Goods Location Codes
Appendix 16A: DE 5/23: Goods Location Codes: Airports
Appendix 16B: DE 5/23: Goods Location Codes: CertificateRegulated of Agreement (CoA) Airportsaerodromes
Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves
Appendix 16D: DE 5/23: Goods Location Codes: Internal Temporary Storage Facilities (ITSFs)
Appendix 16E: DE 5/23: Goods Location Codes: Remote Internal Temporary Storage Facilities (ITSF(R)s)
Appendix 16F: DE 5/23: Goods Location Codes: External Temporary Storage Facilities (ETSFs)
Appendix 16G: DE 5/23: Goods Location Codes: Border Inspection Posts (BIPs)
Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories Location
Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE
Appendix 16J: DE 5/23: Goods Location Codes: Other Location Codes
Appendix 16K: DE 5/23: Goods Location Codes: Designated Export Places (DEPs)
Appendix 16L: DE 5/23: Goods Location Codes: Customs Supervised Export (CSE)
Appendix 16M: DE 5/23: Goods Location Codes: Rail
Appendix 16N: DE 5/23: Goods Location Codes: Authorised Consignee Temporary Storage (ACTS)
Appendix 16R: DE 5/23: Goods Location Codes: RoRo
Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service (GVMS)

Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes

Appendix 18: DE 6/9: Package Type Codes

Appendix 19: DE 6/17: National Additional Codes

Appendix 20: DE 8/7 and 4/4: Measurement Unit Codes

Excise tax types, excise duty rates and supplementary guidance

Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text
Appendix 22A: Declaration Category Data Set B1
Appendix 22B: Declaration Category Data Set B2
Appendix 22C: Declaration Category Data Set B4
Appendix 22D: Declaration Category Data Set C1 C&F
Appendix 22E: Declaration Category Data Set C1 B&E