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Collection CDS DECLARATION AND CUSTOMS CLEARANCE REQUEST INSTRUCTIONS (UK TRADE TARIFF: VOLUME 3 FOR CDS) Find the guidance, codes and procedures to use when importing or exporting goods
when using the Customs Declaration Service (CDS). Get emails about this page CONTENTS * Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme * Supplements to
the CDS declaration and customs clearance request instructions * Imports: guidance on completing an import declaration for the Customs Declaration Service * Exports: guidance on completing
an export declaration for the Customs Declaration Service * Inventory Imports — Customs Clearance Requests: guidance on completing an import declaration for the Customs Declaration Service *
Inventory Exports — Customs Clearance Requests: guidance on completing an export declaration for the Customs Declaration Service * Final supplementary declarations * Known error workarounds
* Combined appendices This collection brings together guidance, code lists and declaration category data sets to use when making a declaration on the Customs Declaration Service. You can
use the UK Integrated Online Tariff or the Northern Ireland Online Tariff to search for import and export commodity codes as well as the tax, duty and licenses that apply to your goods.
SIMPLIFIED PROCESS FOR INTERNAL MARKET MOVEMENTS (SPIMM) AND UK CARRIER (UKC) SCHEME Find guidance, codes and procedures to use for Simplified Process for Internal Market Movements (SPIMM)
and UK Carrier (UKC) Scheme when using the Customs Declaration Service (CDS). SUPPLEMENTS TO THE CDS DECLARATION AND CUSTOMS CLEARANCE REQUEST INSTRUCTIONS These supplements provide details
of the changes that will apply from 1 January 2021. * Customs Declaration Completion Requirements for The Northern Ireland Protocol * 21 May 2025 * Guidance * Customs declaration completion
requirements for Great Britain * 8 November 2024 * Guidance IMPORTS: GUIDANCE ON COMPLETING AN IMPORT DECLARATION FOR THE CUSTOMS DECLARATION SERVICE These links provide access to the CDS
Declaration Instructions for Imports collection, including procedure codes, data sets and declaration completion rules. * Navigate the CDS Declaration Instructions for Imports * 1 April 2025
* Guidance * CDS Declaration Completion Instructions for Imports * 19 May 2025 * Guidance * Customs simplified procedures Aggregation Rules for CDS * 16 May 2025 * Guidance * Simplified
procedures exclusion list of procedure and additional procedure codes for CDS * 26 February 2024 * Guidance * Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs
Declaration Service (CDS) * 7 January 2025 * Guidance * Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS) * 28 September 2024 * Guidance * 4-digit to
3-digit procedure to additional procedure code correlation matrix for imports * 1 May 2025 * Guidance * Appendix 21: Import Declaration Category Data Sets * 28 February 2025 * Guidance
EXPORTS: GUIDANCE ON COMPLETING AN EXPORT DECLARATION FOR THE CUSTOMS DECLARATION SERVICE These links provide access to the CDS Declaration Instructions for Exports, including procedure
codes, data sets and declaration completion rules. * Navigate the CDS Declaration Instructions for Exports * 1 April 2025 * Guidance * CDS Declaration Completion Instructions for Exports *
19 May 2025 * Guidance * Simplified Procedures Exclusions List of Procedure and Additional Procedure Codes for exports * 9 January 2024 * Guidance * Appendix 1: DE 1/10: Requested and
Previous Procedure Codes * 6 July 2024 * Guidance * Appendix 2: DE 1/11: Additional Procedure Codes * 6 July 2024 * Guidance * 4-digit to 3-digit procedure to additional procedure code
correlation matrix for exports * 1 May 2025 * Guidance * Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text * 28 February 2025 * Guidance INVENTORY IMPORTS —
CUSTOMS CLEARANCE REQUESTS: GUIDANCE ON COMPLETING AN IMPORT DECLARATION FOR THE CUSTOMS DECLARATION SERVICE These links provide access to the CDS Declaration Instructions for Inventory
Imports, including procedure codes, data sets and declaration completion rules. * Navigate the Customs Declaration Service (CDS) Bulk Import Reduced Data Set (BIRDS) Declarations and Customs
Clearance Request (CCR) completion instructions for inventory imports * 1 April 2025 * Guidance * CDS BIRDS Declarations and Customs Clearance Request completion instructions * 22 May 2025
* Guidance * Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes * 2 January 2025 * Guidance * Appendix 2 C21i: DE 1/11: Additional Procedure Codes * 2 May 2025 *
Guidance * 4-digit to 3-digit procedure to additional procedure code correlation matrix for inventory imports * 1 May 2025 * Guidance * Appendix 23 Imports: Declaration Category Data Sets *
28 February 2025 * Guidance * Appendix 25 BIRDS: Declaration Category Data Sets * 28 February 2025 * Guidance INVENTORY EXPORTS — CUSTOMS CLEARANCE REQUESTS: GUIDANCE ON COMPLETING AN EXPORT
DECLARATION FOR THE CUSTOMS DECLARATION SERVICE These links provide access to the CDS Declaration Instructions for Inventory Exports, including procedure codes, data sets and declaration
completion rules. * Navigate the Customs Declaration Service instructions for inventory exports * 1 April 2025 * Guidance * CDS Customs Clearance Request Completion Instructions for
Inventory Exports * 22 May 2025 * Guidance * Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes * 9 January 2024 * Guidance * Appendix 2 C21e: Data Element 1/11:
Additional Procedure Codes * 30 September 2024 * Guidance * 4-digit to 3-digit procedure to additional procedure code correlation matrix for inventory exports * 1 May 2025 * Guidance *
Appendix 23 Exports: Declaration Category Data Sets * 28 February 2025 * Guidance FINAL SUPPLEMENTARY DECLARATIONS Links for developers of trade software so that they can begin preparing
their systems for this new process. * Navigate the CDS Declaration Instructions for Final Supplementary Declarations (FSD) * 1 April 2025 * Guidance * CDS Declaration Completion Instructions
for Final Supplementary Declarations * 19 May 2025 * Guidance * Appendix 1: DE 1/10: Requested and Previous Procedure Code for Final Supplementary Declarations * 8 November 2024 * Guidance
* Appendix 2: DE 1/11: Additional Procedure Code for Final Supplementary Declarations (FSD) * 3 March 2023 * Guidance * 4-digit procedure to additional procedure code correlation matrix for
Final Supplementary Declarations * 1 May 2025 * Guidance * Appendix 24: Declaration Category Data Set * 28 February 2025 * Guidance KNOWN ERROR WORKAROUNDS * Known error workarounds for the
Customs Declaration Service (CDS) * 4 March 2025 * Guidance COMBINED APPENDICES Find the collection of code lists for: Data Element 2/3: Documents and Other Reference Codes of the Customs
Declaration Service (CDS) (Appendix 5) Goods location codes for Data Element 5/23 of the Customs Declaration Service (Appendix 16) * Previous document codes for Data Element 2/1 of the
Customs Declaration Service * 1 August 2018 * Guidance * Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS) * 1 May 2025 * Guidance *
Authorisation type codes for Data Element 3/39 of the Customs Declaration Service * 1 May 2025 * Guidance * Delivery terms for Data Element 4/1 of the Customs Declaration Service * 4
November 2024 * Guidance * Tax types for Data Element 4/3 of the Customs Declaration Service * 14 December 2024 * Guidance * Method of payment (MOP) codes for Data Element 4/8 of the Customs
Declaration Service * 29 September 2024 * Guidance * Additions and deductions for Data Element 4/9 of the Customs Declaration Service * 26 June 2023 * Guidance * Currency codes for Data
Element 4/10 of the Customs Declaration Service * 3 May 2024 * Guidance * Preference codes for Data Element 4/17 of the Customs Declaration Service * 9 December 2022 * Guidance * Country
codes for the Customs Declaration Service * 3 May 2024 * Guidance * UK customs office codes for the Customs Declaration Service * 24 April 2024 * Guidance * Place of loading codes for Data
Element 5/21 of the Customs Declaration Service * 10 May 2023 * Guidance * Supervising office codes for Data Element 5/27 of the Customs Declaration Service * 13 March 2023 * Guidance *
Package type codes for Data Element 6/9 of the Customs Declaration Service * 1 August 2018 * Guidance * National additional codes to declare with Data Element 6/17 of the Customs Declaration
Service * 14 December 2024 * Guidance * Measurement unit codes for Data Elements 2/3 and 4/4 of the Customs Declaration Service * 14 December 2024 * Guidance * Excise tax types, excise duty
rates and supplementary guidance * 1 February 2025 * Guidance Contents