Guidance
Reading notes for Declaration Category Data Sets: CDS Declaration and Customs Clearance Request Instructions
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
The following notes are applicable to all Declaration Category Data Set tables covered by Appendix 21-25
| Note number | Note description |
|---|---|
| [5] | In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration |
| [7] | Enter any Union or National codes which apply to the Procedure or Commodity code — see the appropriate Appendix contained in UK Integrated Online Tariff or the Northern Ireland Online Tariff or CDS Declaration and Customs Clearance Request Instructions |
| [7a] | This data element (DE) is mandatory where an Additional Information (AI) statement is required |
| [7b] | This data element must be completed when an authorisation or document is required to release the goods from the border |
| [9] | This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable; in this case, it is the number of the authorisation for simplified procedure |
| [11] | This information is mandatory when a declaration is made to enter to or discharge from Customs/Excise warehousing procedure or free zone |
| [11a] | This data element is only required when the Previous Procedure Code declared in DE 1/10 includes the codes ‘07’ or ‘71’ |
| [11b] | This information is mandatory when goods are being entered to a customs warehouse or discharged from a free zone |
| [11c] | This information is mandatory when goods are being removed from a customs warehouse or free zone |
| [12] | This information is mandatory where the Economic Operator Registration and Identification (EORI) number of the person concerned is not provided |
| [12a] | This data element is mandatory unless covered by a specific exemption, refer to the Procedure Code, Additional Procedure Code and Declaration Completion Instructions for details |
| [12b] | This information is mandatory but only requires completion if the entity is different to that declared in DE 3/18 or DE 3/41 |
| [12c] | Where self-representation is used, this data element should be left blank |
| [12d] | This information only requires completion if the entity is different to that declared in DE 3/1 or 3/2 |
| [12e] | This information is mandatory but only requires completion if the entity is different to that declared in DE 3/15 or 3/16 |
| [12f] | This is only mandatory where an authorisation is required to declare the goods to a specific customs procedure This data element does not require completion where: 1) an authorisation by customs declaration for a special procedure, 2) Simplified Procedures (on an occasional basis) are used or 3) where an oral declaration is used |
| [12g] | Mandatory where a recognised Identification number is held or where DE 3/1 is not completed |
| [12h] | Mandatory where a recognised Identification number is held or where DE 3/9 is not completed |
| [12i] | Mandatory where a recognised Identification number is held or where DE 3/31 is not completed |
| [12j] | Mandatory except for procedure codes 0007, 0008 and 0009 |
| [12k] | This data element should not be completed for Procedure codes 0008, 0009, 0018 or 0019 |
| [12l] | This data element is not required where the Procedure code is 0009 or 0019 |
| [12m] | This data element is mandatory in all cases unless DE 3/41 has been completed If DE 3/41 has been completed this data element should be left blank |
| [12n] | This data element is not required for Procedure Code 0008 or 0018 |
| [12o] | This data element is not required for Procedure Code 00 09 or 0019 |
| [12p] | This data element is only required for Procedure Code 0007 where EIDR is used In these circumstances, DE 3/18 must be left blank |
| [12q] | This data element must be completed with the EORI no of the MoU operator |
| [12r] | This data element may not be used with self-representation |
| [12s] | This data element is optional in Great Britain |
| [12t] | This information is mandatory in Northern Ireland (NI) where: • For Imports: DE 3/16 is left blank, or a GB EORI is declared • For Exports: DE 3/2 is left blank, or a GB EORI is declared |
| [12u] | This information is mandatory in Great Britain (GB) where the EORI of the person concerned is not declared |
| [12x] | Mandatory where a recognised identification number is held |
| [16] | Mandatory where valuation Method 1 is used |
| [18] | This information is mandatory unless the goods are eligible for relief from import duties and other charges |
| [18a] | Only mandatory when the Procedure or Commodity code require additional information to apportion licences or other documents, for example number of litres exported |
| [18b] | Only requires completion where there is a manual tax calculation being made |
| [18c] | Only required where revenue has to be paid or secured prior to release of the goods |
| [18d] | Only required when goods are being released using EIDR |
| [18e] | Only required for procedure codes where a document/licence/certificate has to be endorsed using the C21e |
| [20] | This information is mandatory where it is essential for the correct determination of the customs value |
| [20a] | Where delivery terms are declared in DE 4/1 that require an addition or deduction to the customs value, the equivalent addition or deduction code must be declared in DE 4/9 to prevent the declaration being rejected |
| [21] | This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code |
| [22] | Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned |
| [23] | For completion only where Union legislation so provides |
| [25] | This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration |
| [28] | This information is only required where no preferential treatment is applied; or the country of non-preferential origin is different to the country of preferential origin |
| [29] | This information is only required where a preferential treatment is applied using the appropriate code in DE 4/17 - Preference |
| [29a] | Completion only required where a deduction of air transport costs is being claimed |
| [30] | This information shall only be required when centralised clearance/SASP is being used |
| [31] | This data element is only to be completed as required by the Declaration Completion Guide, Procedure Code or Additional Procedure Code completion notes |
| [31a] | Only required if specified by the Commodity code |
| [31b] | Only requires completion when releasing part of a bulk consignment |
| [31c] | Completion is not required if a declaration is being made to Temporary Admission |
| [31d] | Completion is only required where this is stipulated in the Customs Warehousing authorisation |
| [31e] | This data element is only required where a UN dangerous goods code applies |
| [31f] | This data element is mandatory where the goods are being VAT zero-rated for export |
| [31g] | VAT zero-rating details should be completed, where appropriate on the supplementary declaration |
| [32] | This information shall only be required in case of commercial transactions involving at least two Member States |
| [41] | This data element is only required where the import formalities are not carried out at the point of entry into the customs territory of the Union |
| [41a] | This data element is mandatory when the goods are declared for export using EIDR, CSE, at a DEP, or at a Customs or Excise Warehouse |
| [43] | This data element is not required where codes 5 (Postal) or 7 (Fixed Energy Installations) have been declared in DE 7/4 |
| [43a] | Only requires completion when goods are containerised |
| [46] | This data element is not required where codes 2 (Rail), 5 (Postal) or 7 (Fixed Energy Installation) have been declared in DE 7/4 |
| [46a] | Only required where a claim to quota is being made |
| [46b] | Only required where the customs declaration covers controlled goods Where controlled goods are declared, all items on the declaration will be required to comply with the controlled goods data set To avoid having to provide additional data for controlled goods, you may wish to declare any non-controlled goods on a separate declaration |
| [46c] | Completion of this data element is only required when a claim to a critical quota is being made |
| [46d] | Where controlled goods are using SIV or SPV values and are also declaring E01 or E02 in DE 1/11, this DE should be left blank |
| [49] | Only required where the Procedure code or Method of Payment (MOP) dictates completion |
| [49a] | Only to be completed where a guarantee is required to release the goods, or a Cash Account is being used to pay or secure the charges |
| [50] | To be completed in accordance with the requirements of DE 8/6 Declaration Completion Instructions and DE 1/10 completion notes |
| [50a] | This only requires completion where there is no sales contract for the goods |
| [50b] | This data element is mandatory unless otherwise specified in the DE 1/11 Additional Procedure Code |
| [51] | This data element must be completed where details are known |
| [53] | This data element is not required on a supplementary declaration |
| [53a] | This data element is only required on simplified declarations with a value of €1,000 or above |
| [54] | This data element is only mandatory for invoices of £100,000 and above |
| [56] | Only required on an EXS customs clearance request |
| [57] | Unless specified in the DE 1/10 Procedure Code notes, types B and E may not be used |
| [58] | Unless specified in the DE 1/11 Procedure Code notes, types B and E may not be used |
| [59] | Licensable goods may only be declared using a B or E data set by a public body One of the following Additional Procedure Codes 1MO, 2MO or 0GD must be declared in DE 1/11 |
| [59a] | Licensable goods may not be declared using a B or E data set |
| [60] | Only codes 100 or 118 may be declared in this data element |
| [61] | This data element is only required when the Method of Payment is Cash Account or General Guarantee Account |
| [63] | Guarantee details are not required for special procedures at the simplified declaration stage |
| [64] | Only for express consignments |
| [65] | This data element is only required on a combined EXS and pre-departure declaration |
| [66] | This data element only requires completion where the Carrier differs from the Declarant declared in DE 3/18 |
| [67] | This data element is only required where the requested or previous procedure declared in DE 1/10 is 42 Onward Supply Relief (OSR) |
| [67a] | VATZ must not be declared in DE 6/17 |
| [67b] | This data element must be completed at header level when Postponed VAT Accounting (PVA) or Import One Stop Shop (IOSS) is being used |
| [67c] | This data element must be completed at item level when Onward Supply Relief (OSR) is being used |
| [67d] | Buyer details must be completed when a tax representative is being used for Onward Supply Relief (OSR) |
| [67e] | This data element must be completed at header level when Import One Stop Shop (IOSS) is being used on the H7 |
| [68] | This data element requires completion for goods subject to an electronic licence |
| [68a] | This data element is only required where a document, licence or admissibility certificate has to be endorsed using the C21i |
| [69] | Express consignments only: Only the country of final destination for the goods should be provided |
| [70] | This data element is only required for goods moving under excise duty suspense |
| [71] | This data element is mandatory if the movement is an indirect (re)export |
| [72] | This data element is optional for postal consignments |
Updates to this page
Published 1 August 2018Last updated 19 December 2023 + show all updates
-
New reading notes for 12t, 12u and 12x have been have been added.
-
Reading note 67b has been amended and a new reading note 67e created to reflect the introduction of Import One Stop Shop (IOSS). Please also refer to the latest version of the Known Error List (KELs) for interim workarounds that apply to IOSS.
-
The notes have been updated, changing references to include Appendix 25.
-
A number of page titles have been renamed following review. Technical content is unaltered.
-
This page has been updated to reflect the introduction of the new H7 Declaration Category (Super Reduced Data Set (SRDS)) and the introduction of new procedures for Grouping (declaring different products under a single commodity code).
-
First published.