1. The New Customs Declaration Service (CDS)
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The New Customs Declaration Service (CDS)
Navigating the CDS Tariff
Caroline Wilkins
HMRC

2. Overview UCC Alignment CDS Functionality & Making Tax digital
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Overview
UCC Alignment
CDS Functionality & Making Tax digital
CDS Tariff & Tariff Navigation
Terminology & other Key changes
Additional Information required under CDS

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Strategic Alignment
UCC alignment – gives the trade facilitations that UK business wanted
Customs end users can take full advantage of Making Tax Digital and Business Tax Account developments to improve customer experience
Creation of component based architecture will allow UK systems to be more flexible and efficient

4. Customs Declaration Service A Comprehensive Trade Environment
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Customs Declaration Service A Comprehensive Trade Environment
Apply for an EORI number
File Customs Declarations, up
Obtain Real time information and reports at no cost
View Duty Deferment Accounts
Upload Documents electronically
Apply for Authorisations and Simplifications
Integrated with other Government Systems
Up to 999 items allowed per declaration
CDS
Log on through Gov.uk

5. CDS Tariff Publication
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CDS Tariff Publication
Volume 3 Imports
Volume 3
Exports
Volume 3 Inventory Release Imports & Exports

6. Data Elements C88/SAD Box numbers will be replaced by Data Elements
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Data Elements
C88/SAD Box numbers will be replaced by Data Elements
UCC makes provision for 157 Data Elements
More information will be required under CDS than CHIEF
The Data Elements are split into 8 Data Groups.

7. 8 Data Groups Group Description Data Element example Group 1
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8 Data Groups
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Group
Description
Data Element example
Group 1
Message information (including procedure codes)
1/10 (Box 37) CPC
Group 2
References of messages, documents, certificates, authorisations
2/3 (Box 44) Documents Produced
Group 3
Parties
3/15 (Box 8) Importer details
Group 4
Valuation information/Taxes
4/10 (Box 22) Invoice Currency
Group 5
Dates/Times/Periods/Places/ Countries/Regions
5/8 (Box17a) Country of Destination Code
Group 6
Goods identification
6/8 (Box31) Description of goods
Group 7
Transport information (modes, means and equipment)
7/2 (Box 19) Container
Group 8
Other data elements (statistical data, guarantees, tariff related data
8/1 (Box 39) Quota number

8. Event Name Here
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11. Declaration Categories
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Declaration Categories
Declaration Category
Declaration Title
Requested Procedure Codes(CPC’s) (Digits 1 and 2) H1
Declaration for release for free circulation or end-use
01, 07, 40, 42, 44, 61 H2
Declaration for customs warehousing 71 H3
Declaration for temporary admission 53 H4
Declaration for inward processing 51 H5
Declaration for goods from the special fiscal territories
40, 42, 61 I1
Import Simplified Declaration
01, 07, 40, 42, 44, 51, 53, 61, 71
C21
Inventory Release

12. Types of Declaration Code Goods Arrived or not Type of declaration
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Types of Declaration
Code
D.E 1/2 (Box 1)
Type of declaration
Goods Arrived or not A
Standard customs declaration
Goods arrived B
Simplified declaration on occasional basis C
Simplified declaration with regular use D
Goods not arrived E F J
C21 K Y
Supplementary declaration covered by types C and F Z
Supplementary declarations for Entry in Declarants Records

13. Appendix 21a – Declaration Category Data Sets H1
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Appendix 21a – Declaration Category Data Sets H1
SAD
Box No.
D.E No.
Data Element (D.E) name
Symbol
Note 1
1/1
Declaration type A Y 2
1/2
Additional Declaration type
1/3
Transit Declaration/Proof of customs status type
1/4
Forms
1/5
Loading lists 32
1/6
Goods item number X
1/7
Specific circumstance indicator 54
1/8
Signature/Authentication D
Only mandatory for a paper declaration 5
1/9
Total number of items 37
1/10
Procedure
1/11
Additional Procedure 40
2/1
Simplified declaration/Previous documents
X, Y 44
2/2
Additional information
[7]
2/3
Documents produced, certificates and authorisations, additional references.
2/4
Reference number/UCR C
 N/A
2/5
LRN
Symbol
Symbols in the cells - Symbol description A
Mandatory: data required by every Member State or data for which the UK has opted to mandate as always required C
Optional for economic operators: data that economic operators may decide to supply D
Dependant on Customs declaration scenario e.g. Procedure Code, Method of Payment etc. X
Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned Y
Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods

14. Commodity Codes
Data Element 6/14
Data Element 6/15

15. Commodity Codes Data Element 6/16 TARIC Additional Code
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Commodity Codes
Data Element 6/16
TARIC Additional Code
e.g. Anti Dumping Duty, Common Agricultural Policy
Data Element 6/17
National Additional Code.
e.g. VATE = VAT Exempt duty rate

16. 3 Digit Additional Procedure
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CPC Changes
Characters/Digits 5-7of old CPC
Additional procedure code up to 99 Additional Procedure Codes per item
C07
Claiming Low Value good Duty relief
F45
VAT Relief
3 Digit Additional Procedure
Code
Data Element 1/11
Digits 1 and 2 –The requested procedure e.g. free circulation, 40 (first and second digit of the old CPC)
Digits 3 and 4 –The previous procedure e.g. the procedure they are coming out of i.e. customs warehousing 71 (the 3rd and 4th digits of the old CPC)
40 71
Ex- Warehouse
4 Digit Procedure Code
Data Element 1/10

17. Navigating CDS Volume 3 – Import Declaration Completion Guide
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Navigating CDS Volume 3 – Import Declaration Completion Guide
UK Trade Tariff Volume 3 Import Declaration completion Guide
Appendix 21
UK Trade Tariff Volume 2
Appendix 1: D.E. 1/10
Appendix 2: D.E. 1/11
Appendix 4: D.E 2/2
Appendix 5:
D.E 2/3
Appendices List

18. Import Declaration Completion Guide
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Import Declaration Completion Guide
Declaration Categories
Field format
No. of occurrences at header level
No. of occurrences at item level
C21, H1, H2, H3, H4, H5 & I1 a2 1x
99x
Which types of declaration require the completion of the data element
Declaration Categories
The number and type of characters allowed in the field
Field format
The number of times the data element may be used at header level
Number of occurrences at header level
The number of times the data element may be used at item level
Number of occurrences at item level

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CDS redefines commercial relationships & additional information is required
Consignor/ Exporter
(SAD BOX 2)
Importer/ Consignee
(SAD BOX 8)
Declarant
(SAD BOX 14)
D.E Group 3 People

20. Box 2: Consignor/Exporter
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Box 2: Consignor/Exporter
Data Element
D.E Description
Key Updates
3/1
Exporter
DE 3/1 is used to declare the Exporter’s name and address and postcode.
Enter the full name and address of the last seller of the goods prior to their importation into the Union
3/2
Exporter Identification Number
Where held, enter the EORI number of the last seller of the goods prior to their importation into the Union
Where a valid EORI number quoted in DE 3/2 is recognised by CDS then DE 3/1 should not be completed.
3/24
Seller name and address
Enter the full name and address of the Seller, including the postcode
This data element is only completed where the Seller is different from the exporter’s details declared in DE 3/1 or 3/2, or both
3/25
Seller Identification Number
The Seller is the last known entity who sold the goods or agreed for them to be sold to the buyer.

21. Box 8: Importer/Consignee
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Box 8: Importer/Consignee
Data Element
D.E Description
Key Updates
3/15
Importer name and address
DE 3/15 is used to declare the importer’s name, address and postcode
The importer can only be declared once at the header level
3/16
Importer Identification Number
Enter the identification number (EORI) of the importer in DE 3/16.
The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number.
3/26
Buyer name and address
DE 3/26 is used to declare the Buyer’s name, address and postcode.
This data element should only be completed where a recognised EORI number is not held and declared in DE 3/27.
3/27
Buyer Identification Number
This data element is only completed where the Buyer is different from the Importer declared in DE 3/15 or 3/16.
‘Buyer’ is the last known entity the goods are sold or agreed to be sold to

22. Box 14: Declarant/Representative
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Box 14: Declarant/Representative
Data Element
D.E Description
Key Updates
3/17
Declarant name and address
DE 3/17 is used to declare the Declarant’s name and address and postcode.
This data element can only be declared once at the header level
3/18
Declarant Identification Number
Enter the identification number (EORI) of the importer in DE 3/18.
Where a valid EORI number is provided in DE 3/18, the Declarant’s name and address does not need to be completed in DE 3/17.
3/19
Representative Name and address
This data element and 3/20 must be completed with the details of the representative who will be responsible for the customs formalities where this differs from the Declarant details declared in DE 3/17 or DE 3/18, or both
3/20
Representative identification number
Enter the identification number (EORI) of the representative
‘Buyer’ is the last known entity the goods are sold or agreed to be sold to
3/21
Representative Status Code
This data element must be completed, other than in the case of self-representation.
Enter one of the following codes:
Code Representation
Direct representation
Indirect representation

23. Valuation Information required on the CDS Declaration
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Valuation Information required on the CDS Declaration
Customs value will be embedded within the CDS Declaration
This is not just when the value exceeds a certain limit
MSS information currently includes information such as currency, total amount of invoice,
CDS declarations will now include further information such as buyer, seller, delivery terms, valuation indicators as well as additions and deductions
Delivery terms (Box 20) code must be provided for declarations using valuation method 1
Some of the additional information were usually obtained as part of an assurance audit will now be embedded with the declarations

24. Valuation Indicators Party relationship between the buyer and seller
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Valuation Indicators
Party relationship between the buyer and seller
Restrictions as to disposal or use of the goods by the buyer
Sale or price subject to some conditions
Are any Royalties and licence fees related to the imported goods payable and is sale subject to arrangement accruing proceeds to the seller.
All royalty payments/license fees made as a condition of sale will be dutiable irrespective of the relationship between the manufacturer and third party licensor
Project Name: HMRC v1.8

25. Valuation Additions Deductions
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Valuation
Additions
Deductions
Costs incurred by the buyer
Goods and services supplied by the buyer free of charge or at reduced
Royalties & licences fees
Proceeds of any subsequent resale, disposal or use accruing to the seller
Cost of delivery to point of introduction
Costs of transport after arrival at place of destination
Charges for construction, erection etc undertaken after importation
Any other charges
Import duties or other charges payable in the union by reason of the import or sale of the goods
Value declared = Net price in currency of invoice (price paid or payable) + Additions – Deductions
Project Name: HMRC v1.8

26. Appendix 9: D.E. 4/8: Changes to Method of Payment Codes
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Appendix 9: D.E. 4/8: Changes to Method of Payment Codes
MOP Code to be declared in D.E. 4/8
Definition of MOP Code A
Immediate payment in cash B
Immediate payment by corporate credit card C
Immediate payment by cheque D
Not currently in use E
Deferred payment (deferment account) G
Postponed payment: VAT system (Article 211 of EU Directive 2006/112/EC) H
Immediate payment by electronic credit transfer (faster payment, CHAPS, BACS) M
Security Deposit: immediate payment (cash deposit) N
Security Deposit: immediate payment (CDS Cash Account deposit) O
Export refunds and/ or CAP licence, security held by RPA P
Immediate payment from CDS Cash Account R
Security Deposit: deferred payment (deferment account deposit) S
Importers general guarantee account (Importer self- representation) T
Agent’s general guarantee account U
Security: Importers guarantee account – standing authority (Direct/indirect representation) V
Security: Importers guarantee account – individual/specific authority (Direct/ indirect representation) X
SASP Z
Importers individual guarantee (e.g. C&E 250)

27. Useful Information GOV.UK
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Useful Information
GOV.UK
How to prepare for CDS - guidance for what businesses need to do to prepare
declaration-service
Navigating CDS Volume 3 Import Tariff
declaration-service-cds-tariff-declaration-completion-rules
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