Guidance

Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text

Updated 7 March 2024

This Appendix provides a detailed breakdown of the specific data elements needed for each declaration category.

The Appendix is broken into five parts:

• Appendix 22A: Declaration Category Data Sets B1
• Appendix 22B: Declaration Category Data Sets B2
• Appendix 22C: Declaration Category Data Sets B4
• Appendix 22D: Declaration Category Data Sets C1 C&F
• Appendix 22E: Declaration Category Data Sets C1 B&E

This Appendix does not include a declaration category data set for B3 as this is not currently in use. This will be included in a later version of the CDS Declaration Completion Instructions for Exports, as required.

Exit Summary Declaration (EXS) Pre-departure Declaration Data Elements, including those for Express Consignments

In the UK, the pre-departure EXS data elements are included with the fiscal data elements in a ‘combined’ customs declaration. This will continue to be the case on CDS.

A1 and A2 data requirements are incorporated into the B1, B2, B4, C1 C&F and C1 B&E data sets for the purposes of UK CDS export and re-export pre-departure declarations. These are not used in isolation as an export customs declaration category in their own right. A stand-alone EXS safety and security declaration may only be made using a C21e. Please see the CDS Declaration Instructions for Inventory Exports for details.

These data elements are not required when a waiver from the obligation to lodge a pre-departure declaration is claimed under Article 245 of Commission Delegated Regulation 2015/2446.

Where the A1 and A2 data has been provided to CDS pre-departure, the data elements will not require completion on the supplementary declaration. The specific data element will state whether a supplementary declaration exemption applies. This is indicated by reading note [53] in the data set tables.

General Notes:

Appendix 22: Declaration Category Data Sets contains a separate table for each declaration category type, for example B1 data set. These tables also provide a cross reference from the new data element number to the previous SADH box reference number for correlation purposes.

The data set tables also state whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.

Each data set table identifies the requirements for completion of the appropriate data elements on a customs declaration dependent on the individual declaration category.

Where data elements have been ‘greyed out’ in the tables this indicates that the data element is not required for the specific declaration category.

A consolidated set of Notes are provided to assist in reading the data set tables.

Description of the Declaration Categories covered by Appendix 22: Exports

Appendix 22A: B1

B1

Export standard declaration and re-export standard declaration, with exit summary declaration (as required)

Exit Summary declaration: Article 5(10) and 271 of the Code Export declaration: Articles 5(12), 162 and 269 of the Code Re-export declaration: Articles 5(13) and 270 of the Code

Appendix 22B: B2

B2

Special procedure declaration for outward processing, with exit summary declaration (as required)

Exit Summary declaration: Article 5(10) and 271 of the Code Outward Processing declaration: Articles 5(12), 162, 210 and 259 of the Code

Appendix 22C: B4

B4

Declaration for dispatch of goods to a Special Fiscal Territory or territory with which the EU has formed a Customs Union

Article 1(3) of the Code

Appendix 22D: C1 C&F

C1 C&F

Export or re-export simplified declaration (Regular Use), with exit summary declaration (as required)

Exit Summary declaration: Article 5(10) and 271 of the Code Simplified Declaration (Regular Use): Articles 5(12) and 166 of the Code

Appendix 22E: C1 B&E

C1 B&E

Export simplified declaration (on an occasional basis), with exit summary declaration (as required)

Exit Summary declaration: Article 5(10) and 271 of the Code Simplified Declaration (on an occasional basis): Articles 5(12) and 166 of the Code