CDSSG04011 - UK Trade Tariff, CDS Volume 3 Movement Types and Tariff Collections

The UK Trade Tariff, CDS Volume 3 is organised into seven separate collections. 

The Tariff Supplements Section provides guidance on changes to Declaration Completion Instructions following EU Exit.  There are two supplements giving bespoke information on  changes affecting GB movements and Northern Ireland (NI) movements. 

The GB Supplement includes guidance on changes to the main Declaration Completion Instructions for CHIEF and CDS for goods being imported to or exported from GB.

The NI Supplement includes guidance on changes to the main Declaration Completion Instructions for CDS for goods moving between GB and NI and being imported to or exported from NI.

Each Supplement has a contents list detailing which changes they provide guidance on.

Each Supplement is broken into two main Parts.

Part 1 provides general guidance on changes

Part 2 provides detailed guidance on how changes affect the completion of the Customs Declaration or Customs Clearance Request (CCR).

The Supplements should always be checked prior to submitting a Customs Declaration or CCR as they are regularly updated with new guidance on changes which affect Declaration Completion Instructions.  See section CDSSG13010 for guidance.

There is also a specific section which covers Combined Appendices.  These contain the code lists that are used when completing a CDS Customs Declaration or CCR.  See sections CDSSG04990 and CDSSG13070 for more information on CDS Code Lists.

The detailed guidance on completing a CDS customs Declaration or CCR is in separate sections based on the type of movement being made.

Tariff Version

Used for

Declaration Types

Imports Tariff

Written Import customs declarations

standard declarations or supplementary declarations (full data set used)

Imports Tariff

Written Import customs declarations

simplified declarations (reduced data set used)

Imports Tariff

Entry in Declarants Records (EIDR) Notification of Presentation (NOP)

EIDR NOPS – DE 1/10 and 1/11 only

Exports Tariff

Written Export customs declarations

standard declarations or supplementary declarations (full data set used)

Exports Tariff

Written Export customs declarations

simplified declarations (reduced data set used)

Exports Tariff

EIDR NOP

EIDR NOPS – DE 1/10 and 1/11 only

Inventory Imports Tariff

Import EIDR NOPs

EIDR NOPs – data sets and data element completion rules only

Inventory Imports Tariff

Used to clear goods at the border that do not require a written customs declaration

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Release goods covered by an import oral declaration

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Goods on a Carnet

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Goods moving in temporary storage

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Transhipments

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Goods moving under transit

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Imports Tariff

Inventory adjustments

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Export EIDR NOPs

EIDR NOPs – data sets and data element completion rules only

Inventory Exports Tariff

Used to clear goods at the border that do not require a written customs declaration

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Standalone Exit Safety and Security (EXS) declarations

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Release goods covered by an export oral declaration

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Goods on a Carnet

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Goods re-exported under temporary storage

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Goods moving under transit

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Transhipments

Customs Clearance Requests (CCR - C21s) for inventory releases

Inventory Exports Tariff

Inventory adjustments

Customs Clearance Requests (CCR - C21s) for inventory releases

Final Supplementary Declarations

Import Final Supplementary Declaration (FSD) Reports for Simplified Declaration Procedure (SDP) Regular Use and Entry in Declarants Records (EIDR

Used to submit FSD end of period reports

Entry in Declarant’s Records (EIDR) users will be required to use a mixture of two Tariffs:

Movement Type

Import/ Export Tariff

Inventory Tariff

EIDR NOP Imports

Procedure Codes

Data sets

EIDR NOP Imports

Additional Procedure Codes

Data Element Completion Rules

EIDR NOP Exports

Procedure Codes

Data sets

EIDR NOP Exports

Additional Procedure Codes

Data Element Completion Rules

It is important that users ensure they are in the correct version of the tariff for the type of movement being made as the declaration completion rules, data sets and guidance differ for each.

Failure to use the correct Collection within the Tariff will result in the declarations being completed incorrectly and being rejected by CDS.