Guidance

Navigate the CDS Declaration Completion Instructions for Exports

Updated 28 September 2024

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 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

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 appendices 1 and 2 to complete the customs declaration according to the commodity code and the 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 (contained in this document) 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