Completing import customs declarations

When completing a Customs Declaration Service imports customs declaration, it is recommended that you:

1. Begin with the relevant Declaration Category data set table in Appendix 21 for the type of declaration being made, for example, Appendix 21A: Declaration Category Data Sets H1 for a free circulation supplementary declaration.

2. Refer to the UK Integrated Online Tariff or the Northern Ireland Online Tariff 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. Use the Index list for the 4-digit Procedure Codes in Appendix 1: Data Element (DE)(DE) 1/10: Requested and Previous Procedure Codes to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be placed

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, from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the intended usage for the goods.

6. Examine Appendix 4: DE 2/2: Additional Information (AI) Statement Codes 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

7. Use Appendix 5: DE 2/3: Documents and Other Reference Codes, with the UK Integrated Online Tariff or the Northern Ireland Online Tariff, to identify any specific documents, licences, certificates or authorisations that need to be declared to place the goods to their intended use or enter them to the customs territory of the EU.

8. Use the main CDS Declaration Completion Instructions for Imports, 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 to be used.

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. Complete the declaration with continued reference to the appropriate Appendices (see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as preference indicators, delivery terms and country codes.

CDS Declaration Instructions for Imports Contents list

Navigate the CDS Declaration Instructions for Imports

CDS Declaration Completion Instructions for Imports

Imports 4-Digit to 3-Digit: Procedure Code to Additional Procedure Code Correlation Matrix

Guidance

Simplified procedures exclusion list of procedure and additional procedure codes for CDS

Customs simplified procedures Aggregation Rules for CDS

Appendices

Appendix 1: DE 1/10: Requested and Previous Procedure Codes:

01 Series Procedure Codes: onward dispatch (OSD)
07 Series Procedure Codes: excise warehouse
40 Series Procedure Codes: release to free circulation
42 Series Procedure Codes: onward supply relief (OSR)
44 Series Procedure Codes: end use
51 Series Procedure Codes: inward processing (IP)
53 Series Procedure Codes: temporary admission (TA)
61 Series: Re-importation of goods
71 Series: customs warehousing (CW)

Appendix 2: DE 1/11: Additional Procedure Codes:

Appendix 2A: DE 1/11: Additional Procedure Codes (Union Codes)
A Series: Inward Processing
B Series: Outward Processing
C Series: Relief from Import Duties
D Series: Temporary Admission
E Series: Agricultural Products
F Series: Other

Appendix 2B: DE 1/11: Additional Procedure Codes (National Codes):

1 Series
2 Series
3 Series
4 Series
6 Series
9 Series
0 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: DE 2/3: 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: DE 4/8: Method of Payment Codes

Appendix 10: DE 4/9: Additions and Deductions

Appendix 11: DE 4/10: Currency Codes

Appendix 12: DE 4/17: Preference Codes

Appendix 13: Country Codes

Appendix 14: UK Customs Office List (COL) Codes

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

Appendices 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: ITSFs
Appendix 16E: DE 5/23: Goods Location Codes: ITSF(R)
Appendix 16F: DE 5/23: Goods Location Codes: ETSFs
Appendix 16G: DE 5/23: Goods Location Codes: BIPs
Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories
Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes
Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location
Appendix 16K: DE 5/23: Goods Location Codes: DEPs
Appendix 16L: DE 5/23: Goods Location Codes: CSE
Appendix 16M: DE 5/23: Goods Location Codes: Rail
Appendix 16N: DE 5/23: Goods Location Codes: ACTS
Appendix 16R: DE 5/23: Goods Location Codes: Roll on roll off ports
Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service

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 21: Declaration Category Data Sets
Landing page and Introductory Text
Appendix 21A: Declaration Category Data Sets H1
Appendix 21B: Declaration Category Data Sets H2
Appendix 21C: Declaration Category Data Sets H3
Appendix 21D: Declaration Category Data Sets H4
Appendix 21E: Declaration Category Data Sets H5
Appendix 21F: Declaration Category Data Sets I1 C&F
Appendix 21G: Declaration Category Data Sets I1 B&E
Appendix 21H: Declaration Category Data Sets H7